Best FASB Podcasts (2024)

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FASB & IASB Updates, ESG News, CrowdStrike/New SEC Cyber Rules 8:52

11h ago8:52

8:52

Make room for Adam Olsen and Matt Fisser as they discuss all of the recent accounting and finance stories you need to know, including: The FASB recently completed its Conceptual Framework with a new and final chapter on measuring assets and liabilities recognized in financial statements. Tentative decisions from the FASB on EITF issues centered on …

1
Talking ESG: Behind the scenes with the ISSB vice chair 42:50

2h ago42:50

42:50

Text us your thoughts on this episode This week, host Heather Horn is joined by a special guest from the International Sustainability Standards Board (ISSB). Vice Chair, Sue Lloyd gives us an inside look into the ISSB’s workplan, new projects, and new strategic relationships. She also shares how the ISSB is supporting implementation of the standard…

1
Episode 47: International Self-Care Day 28:04

22h ago28:04

28:04

Join us for a transformative dive into true self-care! In this episode, Dr. Jim breaks down the essentials of physical, mental, and emotional wellness—perfectly timed for International Self-Care Day on July 24th. Discover why self-care is more than just spa days and pedicures; it's about listening to your body and giving yourself the gift of health…

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Modifying a contract? Your revenue recognition may change 31:39

2d ago31:39

31:39

Text us your thoughts on this episode We continue our revenue podcast miniseries discussing contract modifications. Contract modifications are accounted for as either a separate contract or as part of the existing contract, depending on the nature of the modification. In this episode, we discuss: 4:47 – An overview of contract modifications 5:57 – …

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IFRS financial performance reporting – The new landscape 38:55

7d ago38:55

38:55

Text us your thoughts on this episode This episode provides an overview of the new standard from the International Accounting Standards Board, the IASB. IFRS 18 is the new standard on presentation and disclosure in financial statements, with a focus on updates to the income statement. This is a significant development in IFRS financial reporting - …

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Avoid ERP regret & the 25% failure rate | On-Demand Webinar 30:19

4d ago30:19

30:19

On today's Accounting Matters episode, we have an on-demand webinar with 2 ERP specialists who have worked on a collective 21 related projects. They will guide you though the ERP assessment process and best practices along the way. You can watch the full video here: https://www.linkedin.com/events/avoiderpregret-the25-failurerat7207077293142265858/…

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Identifying the contract – The first step in recognizing revenue 41:11

9d ago41:11

41:11

Text us your thoughts on this episode Our revenue miniseries continues with identifying the contract, the first step in the five-step model in the revenue standard. It's important to get this step right to appropriately apply the model for recognizing revenue. In this episode, we discuss: 4:10 – The five criteria to have a contract with a customer …

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Becoming nature positive: Integrating strategy and reporting 33:43

14d ago33:43

33:43

Text us your thoughts on this episode Host Heather Horn welcomes back Will Evison, a director in PwC UK’s Global Sustainability, Climate, and Nature Strategy practice, to provide an update on the work of PwC’s Centre for Nature Positive Business and discuss the relationship between nature positive business strategy and reporting. In this episode, t…

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FASB Updates, AICPA Cheap Stock Guide, Int’l ESG Reporting News & More 7:16

2d ago7:16

7:16

Adam Olsen and Matt Fisser are here to dish all of the post-Fourth of July accounting & finance news you need to know, including: FASB’s plans to improve ASC 350-40, requiring an entity to use more judgment to determine when to recognize software costs Progress on FASB’s project for disaggregation of income statement expenses Sneak peek at the AICP…

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Gross versus net revenue: Is your company the principal or agent? 36:08

4d ago36:08

36:08

Text us your thoughts on this episode This episode begins a podcast miniseries on revenue topics with a discussion of principal versus agent (PvA) or “gross versus net” revenue. In other words, the principal in a transaction records revenue on a gross basis and the agent records revenue net. The PvA analysis can be subjective but it's important to …

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Episode 46: Independence from Sugar: Transform Your Health with the Carnivore Diet this July 4th! 12:21

9d ago12:21

12:21

It's July, the month of celebrations! From my birthday at the start of the month to the fireworks on the 4th, there's so much joy in the air. But amidst all the fun, let's not forget about our health. Today on the Dr. Jim Cares podcast, I'm Dr. Augustine from Head of Wellness, diving into the sweet yet serious issue of sugar. Sugar can be a silent …

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Determining fair value for business combinations and impairments 52:12

11d ago52:12

52:12

Text us your thoughts on this episode This episode dives into valuation relating to goodwill impairments, long-lived asset impairments, and business combinations. We discuss: 1:15 – The meaning of “fair value” in financial reporting 5:55 – Valuation considerations and insights related 6:20 – Goodwill impairments 34:30 – Impairments of long-lived as…

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Talking ESG: A deep dive into PwC’s global CSRD survey results 43:12

17d ago43:12

43:12

Text us your thoughts on this episode In June 2024, PwC released its 2024 Global Corporate Sustainability Reporting Directive (CSRD) survey, which covers a variety of topics on the current state of companies’ CSRD implementation. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the re…

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Making crypto assets less cryptic – Recent accounting developments 47:14

22d ago47:14

47:14

Text us your thoughts on this episode This episode covers the latest developments in the world of crypto assets from the current landscape to the regulatory environment to the accounting. In this episode, we discuss: 4:13 – An overview of the market 8:42 – US legislative activity related to SEC Staff Accounting Bulletin 121 14:30 – Use cases for cr…

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FASB & EITF Meetings, Greenwashing, New Workiva ESG Reporting Tool 7:53

20d ago7:53

7:53

Your AM Now host Adam Olsen is back at it again, delivering critical accounting and finance stories to your eyes and ears, including: The 6/12 FASB meeting discussing its project on accounting for environmental credit programs (ECPs) as well as the Board’s agenda prioritization. FASB’s Emerging Issues Task Force (EITF) recent deliberations on the e…

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The quarter close - Q2 2024 audio version 27:19

24d ago27:19

27:19

Text us your thoughts on this episode PwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your quarterly reporting. We begin this edition of The quarter close with a mid-year check-in on SEC comment letter trends. Spoiler alert: non-GAAP financial measures continue to draw the most comments from t…

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The consolidation framework – Determining the primary beneficiary 31:10

26d ago31:10

31:10

Text us your thoughts on this episode We conclude our miniseries on consolidation accounting with an episode on identifying the primary beneficiary of a VIE, the reporting entity required to consolidate the VIE. In this episode, we discuss: 3:15 – Determining which entity should consolidate the VIE 6:07 – The primary beneficiary power criterion 17:…

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Talking ESG: Is your CSRD implementation on track? 37:36

1M ago37:36

37:36

Text us your thoughts on this episode In this podcast, host Heather Horn sits down with Emily Kirsch, a director in PwC's sustainability practice, to discuss how companies are approaching the Corporate Sustainability Reporting Directive (CSRD) implementation process. The clock is ticking as companies navigate the various phases of the process, incl…

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Episode 45: Anti-Aging Strategies 38:36

1M ago38:36

38:36

On this episode, we're diving into the fascinating world of anti-aging with a very special guest: Rico Cave Chronological. At 82, his fitness age is an incredible 35! Rico is America's Healthy Aging Trainer, creator of the Ageless Living Lifestyle, and host of the Fearless Aging Podcast. With 41 years of experience, 29 books, and multiple Olympic m…

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The consolidation framework - Identifying a VIE 49:25

1M ago49:25

49:25

Text us your thoughts on this episode We continue our miniseries on consolidation accounting and dive into the evaluation of variable interests and the characteristics of a variable interest entity (VIE). In this episode, we discuss: 1:24 – An overview of the VIE model 3:30 – Determining whether there is a variable interest 11:25 – Identifying “at-…

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SEC on IFRS 19, More on BF Borgers, Int’l ESG Reporting Updates 6:29

1M ago6:29

6:29

Your trusty AM Now hosts Adam Olsen and Matt Fisser are at it again, bringing you the accounting and finance stories you need to know, including: The SEC’s statement on IFRS 19 reducing disclosures for certain subsidiaries and the impact on SEC filings, including any additional disclosures likely required. The SEC provided relief to BF Borgers clie…

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Talking ESG: Current state of reporting readiness 38:09

1M ago38:09

38:09

Text us your thoughts on this episode In this episode, Heather sits down with Marie Hache, PwC Sustainability partner, to discuss the practical challenges companies will face in implementing new mandatory sustainability reporting requirements. They cover leading practices including data quality considerations and getting ready for assurance. In thi…

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The consolidation framework – Getting started 40:33

1M ago40:33

40:33

Text us your thoughts on this episode We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the variable interest entity model in the next two episodes. In this episode, we discuss: 02:59 - Background on the two consolidation models 12:54 - The overall consolidat…

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Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards 29:10

1M ago29:10

29:10

Text us your thoughts on this episode In this podcast, host Heather Horn sits down with Katie Woods, a senior director in PwC's Global Corporate Reporting Services group, to discuss the recent activities of the International Sustainability Standards Board (ISSB). They discuss the standards issued by the ISSB to date, recent decisions reached by the…

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Deciphering the accounting for equity-linked instruments 53:40

2M ago53:40

53:40

Text us your thoughts on this episode We wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments. In this episode, we discuss: 2:03 - Why companies issue equity-linked instruments 7:23 - Determining whether an instrument is freestanding or embedded 13:13 - Determining whether an i…

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Talking ESG: Taking stock of the latest reporting developments 28:10

2M ago28:10

28:10

Text us your thoughts on this episode With the finalization of the SEC’s climate disclosure rules and subsequent stay, along with other developments in the sustainability reporting landscape, the pace of change can seem dizzying. In this podcast, host Heather Horn sits down with Kyle Moffat, PwC National Office partner, and Casey Herman, PwC Sustai…

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Understanding "mezzanine” equity 42:10

2M ago42:10

42:10

Text us your thoughts on this episode Next up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is not permanent equity or a liability. We explain what that means and provide an overview of how to account for it as well as the financial statement impacts. In this …

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Episode 44: Pulsed Electromagnetic Fields (PEMF) 16:45

2M ago16:45

16:45

Are you dealing with health issues like high blood pressure, joint pain, fatigue, or anxiety? You're not alone. Many of us start noticing these problems in our 30s, 40s, and 50s. 😟 Today, we're talking about Pulsed Electromagnetic Fields, or PEMF therapy, a promising approach to help you feel better. 🌟 We'll break down what PEMF is, how it works, a…

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Talking ESG: Taking advantage of Inflation Reduction Act incentives 52:40

2M ago52:40

52:40

Text us your thoughts on this episode While the Inflation Reduction Act (IRA) was enacted into law in 2022, the Department of the Treasury continues to provide guidance to taxpayers on how to utilize the provisions of the law. Such guidance has been issued with increasing volume in recent months. In this episode, host Heather Horn sits down with Ma…

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FTC & Non-Competes, FASB Update, BF Borgers, New ISSB Projects & More 8:41

2M ago8:41

8:41

AM Now hosts Adam Olsen and Nicole Harger are back in the saddle, delivering this week’s most important accounting and finance stories, including: The FTC’s recent ruling essentially banning the use of non-compete agreements in nearly all instances The FASB discussion on disaggregating income statement expenses, its ASC 606 post-implementation revi…

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