Best FASB Podcasts (2024)

1
AM Now: New updates from the FASB, SEC, and European Council on the EPBD 7:07

5d ago7:07

7:07

Your trusty AM Now hosts Adam Olsen and Nicole Harger return with another batch of essential accounting and finance stories, including: Update on FASB’s discussion on accounting for government grants Another update from FASB, this time on ASC 815—Derivatives and Hedging FASB’s redeliberations on the Interim Reporting (Topic 270) ASU The SEC’s adopt…

1
Talking ESG: The challenge – and promise – of a circular economy 37:47

5d ago37:47

37:47

Send us a Text Message. The concept of a circular economy emphasizes reducing, reusing, repairing, and recycling to minimize waste and maximize resource use in the context of a planet with finite resources. And as you’ll hear in this episode, circularity is increasingly becoming a business issue, both a challenge and opportunity, that interacts wit…

1
A Look at IFRS 18, the CSDDD’s Official, the PCC on ASC 350, and More 4:38

6h ago4:38

4:38

As always, your AM Now hosts Adam Olsen and Matt Fisser are here to deliver the recent accounting and finance stories you need to hear, including: A quick discussion on the hot-off-the-presses IFRS 18, Presentation and Disclosure of Financial Statements. The CSDDD was voted into adoption and will become law this year. Finally. A new guide from the …

1
Share repurchases – The type of arrangement matters 37:38

2h ago37:38

37:38

Send us a Text Message. We kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different methods and reasons companies may repurchase their own shares as well as the accounting implications. Spoiler alert – the type of arrangement really matters as it dictates the account…

1
Episode 43: 3 Items for Amazing Health 30:30

3d ago30:30

30:30

Are you tired of feeling tired? Fed up with brain fog, lack of focus, and fading memory? It's time to break free from the cycle of fatigue and reclaim your vitality! Today, we're keeping it simple. We've got three game-changers that will totally transform how you feel. If you're ready to boost your energy, focus like never before, and say goodbye t…

1
Talking ESG: FAQs on the SEC climate disclosure rules 37:22

5d ago37:22

37:22

Send us a Text Message. While the SEC has stayed its climate disclosure rule for now, our team is still fielding many questions as preparers work toward complying with global sustainability reporting regulations. In this episode, host Heather Horn sits down with PwC National Office partners Kevin Vaughn, Diana Stoltzfus, and Valerie Wieman to break…

1
New income tax disclosure requirements – getting ready 41:38

9d ago41:38

41:38

Send us a Text Message. This episode provides an overview of new FASB income tax guidance requiring disaggregated information about a reporting entity’s effective tax rate reconciliation as well as income taxes paid. The FASB’s updates are intended to benefit investors by providing more detailed income tax disclosures that may be useful in making c…

1
Meet the EU’s CSRD & ESRS, Part 1 (Re-release) 24:35

7d ago24:35

24:35

You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting…

1
Talking ESG: Interoperability across multiple reporting frameworks 37:34

12d ago37:34

37:34

Send us a Text Message. Companies subject to multiple sustainability reporting regulations are sorting through how best to meet each framework’s requirements in an effective and efficient manner. In this episode, host Heather Horn sits down with Valerie Wieman, PwC National Office Partner, to discuss the concepts of interoperability and equivalence…

1
AM Now: Updates on SEC Climate Disclosures, FASB 2024 ASUs, and more 8:48

11d ago8:48

8:48

Your AM Now hosts Adam Olsen and Nicole Harger are back again to deliver the recent accounting and finance stories you need to hear, including: Update on the legal proceedings surrounding the SEC’s climate-related disclosure rules FASB has issued the first two Accounting Standards Updates of 2024 FASB’s tentative decisions on its accounting for int…

1
Identifying embedded leases in your contracts 37:29

14d ago37:29

37:29

Send us a Text Message. The final episode in our lease accounting miniseries focuses on embedded leases. Although it may not be explicitly stated, your contract may contain a lease that needs to be accounted for. We cover some of the key considerations and common difficulties. In this episode, we discuss: 1:35 - Embedded leases, including examples …

1
Episode 42: Cancer Insights and Addressing Health Matters 12:47

16d ago12:47

12:47

Have you recently received a daunting diagnosis of cancer, leaving you feeling overwhelmed and uncertain about what comes next? Don't worry, you're not alone. In today's episode, we're diving deep into this sensitive subject, exploring practical ways to navigate your health journey with confidence and resilience. What to expect: - Principles of can…

1
Talking ESG: Building effective sustainability reporting governance 47:06

21d ago47:06

47:06

Send us a Text Message. A critical step in getting ready for new sustainability reporting requirements is building a comprehensive governance framework. In this episode, host Heather Horn sits down with Stephen Parker and Matt DiGuiseppe of PwC’s Governance Insights Center to discuss the new regulatory environment and what it means for board member…

1
Leasing real estate? What lessees need to know 35:10

21d ago35:10

35:10

Send us a Text Message. In this next episode in our miniseries on lease accounting, we focus on lessee accounting for real estate leases. From lease incentives to build-to-suit arrangements and more, we cover some of the key areas that lessees should consider in accounting for real estate leases. In this episode, we discuss: 03:25 - Lease incentive…

1
Talking ESG: Role of the C-suite in sustainability reporting 43:17

28d ago43:17

43:17

Send us a Text Message. While the changing global sustainability reporting landscape may pose challenges for preparers, there continue to be opportunities for companies in every industry to take a holistic approach to disclosure – whether mandatory or voluntary. In this episode, host Heather Horn sits down with Marc Siegel, PwC National Office part…

1
Leases: Brushing up on “day 2” accounting 36:15

1M ago36:15

36:15

Send us a Text Message. We continue our miniseries on lease accounting. In this episode, we discuss “day 2” lease accounting, focusing on lease remeasurements, subleasing, and lease impairments. In this episode, you’ll hear a discussion of: 01:18 - Events requiring remeasurement 02:17 - Full lease remeasurements 06:19 - Partial lease remeasurements…

1
Episode 41: Daylight Saving Time Nightmare 11:46

1M ago11:46

11:46

Are you ready to tackle the challenges brought on by daylight saving time? Join us for an eye-opening video podcast where we delve into the crucial topic of managing the effects of daylight saving time on your health. In this episode, we dive deep into the impact of daylight saving time on your well-being. Tune in as we share real-life experiences,…

1
Talking ESG: Building sustainability reporting capacity 39:20

1M ago39:20

39:20

Send us a Text Message. The International Sustainability Standards Board (ISSB) under the IFRS Foundation last year released IFRS S1 and IFRS S2, representing a step toward the organization’s goal of achieving a comprehensive global baseline of sustainability disclosures. But implementing such a global baseline effectively goes beyond simply settin…

1
Lease classification – Finance or operating lease? 47:30

1M ago47:30

47:30

Send us a Text Message. This first episode in a miniseries on lease accounting focuses on lease classification. We provide an overview of the differences between finance and operating leases and discuss the criteria for classifying leases. In this episode, you’ll hear: 3:30 - An overview of the key differences between finance and operating leases, …

1
Talking ESG: Operationalizing global reporting requirements 45:39

1M ago45:39

45:39

Send us a Text Message. Companies around the world are now facing the difficult task of operationalizing multiple sustainability reporting regulations, and doing so within an unprecedented timeline. How are they managing the pressures? In this episode, host Heather Horn sat down with Alan McGill, PwC UK’s Sustainability Reporting, Measurements, and…

1
Episode 40: Heartfelt Insights into Heart Health 12:52

1M ago12:52

12:52

In this podcast, we're going to talk about keeping your heart strong. We'll cover important tests, easy lifestyle changes, and how taking certain supplements can help. So, get ready to learn and let's start our journey into heart health! What to expect: Important tests for heart health Ways to keep insulin levels low How to improve heart health The…

1
Asset acquisition accounting 1:00:10

1M ago1:00:10

1:00:10

Send us a Text Message. We wrap up our miniseries exploring accounting for property, plant, and equipment with a discussion of asset acquisitions. In this episode Host Heather Horn is joined by PwC National Office partners Matt Sabatini and Alexander Martin who team up to share their knowledge and insights on this topic. In this episode, you’ll hea…

1
Episode 39: Endothelial Health: Keeping Your Blood Flowing Strong 6:20

1M ago6:20

6:20

Today, we're uncovering the power of the blood vessel lining, or endothelium, and how simple actions can have a big impact. Get ready for a big idea that could change how you think about your health and how long you live. What to expect: Understanding the vascular endothelium Causes of various cardiovascular problems Factors that contribute to endo…

1
Decoding the SEC rules’ new GHG emissions reporting requirements 41:24

2M ago41:24

41:24

Send us a Text Message. The SEC’s new climate-related disclosures rules include new required disclosures on greenhouse gas (GHG) emissions reporting and assurance will be required. In this episode, host Heather Horn sits down with Marcin Olewinski, a Trust Solutions partner, to unpack the key GHG emissions reporting requirements in the SEC’s new ru…

1
The quarter close - Q1 2024 audio version 32:23

2M ago32:23

32:23

Send us a Text Message. The SEC’s final climate rule may be the headline news; however, companies shouldn’t lose sight of other requirements impacting first quarter reporting. As we kick off a new year, use our “cheat sheet” summary to keep track of new accounting guidance effective in 2024. In addition, Pillar Two tax legislation is now effective …

1
AM Now: SEC Climate Rules & Challengers, CTA/FinCEN, IFRS 3 Update, and more 9:18

2M ago9:18

9:18

Once again, your AM Now hosts Adam Olsen and Nicole Harger are here with the accounting and finance stories you don’t want to miss, including: The SEC adopted final climate disclosure rules after receiving 24,000 comments. The SEC's climate rule faces legal challenges from fracking companies and critics. FASAB proposes guidance for reporting seized…

1
Long-lived assets held for sale 26:58

2M ago26:58

26:58

Send us a Text Message. We continue our miniseries exploring accounting for property, plant, and equipment. In this second episode we discuss the treatment of long-lived assets that are held for sale, from impairment to accounting for the sale of non-financial assets. Host Heather Horn is once again joined by Beth Paul, Deputy Chief Accountant in P…

1
Episode 37: Your Innate Healing Ability 10:38

2M ago10:38

10:38

Today, we're diving into a fascinating topic: your innate ability to heal yourself. Have you ever stopped to think about whether you have this power within you? It's not just some abstract idea; science has uncovered the secrets hidden inside our bodies. But here's the real question: how does it work? Can we even measure or tap into this potential?…

1
SEC Final Climate Disclosure Rule 51:37

2M ago51:37

51:37

In this episode of "Accounting Matters," we cover the unveiling of the SEC's long-awaited climate-related disclosure rule. Exploring its implications for businesses and investors alike, we dissect the significance of this regulatory milestone and its potential impact on financial reporting standards.…

1
Impairment of long-lived assets held and used 30:20

2M ago30:20

30:20

Send us a Text Message. Got property, plant, and equipment? We’ve got you covered with a miniseries that explores the key judgments and complexities on the topic. We kick off with the impairment of long-lived assets that are held and used. Host Heather Horn is joined by Beth Paul, Deputy Chief Accountant in PwC’s National Office, to break down what…

1
Episode 38: The Missing Component in Your Health 6:05

2M ago6:05

6:05

Imagine a puzzle missing its centerpiece, rendering the picture incomplete and lacking coherence. Similarly, without healing, our bodies and minds struggle to function optimally, leaving us vulnerable to a myriad of ailments and challenges. But what exactly constitutes healing, and why is it sometimes hard to achieve? In this episode, we talk about…

1
The FASB shakes up segment reporting 33:56

2M ago33:56

33:56

In this episode, we explore the impact of a significant FASB update, ASU 2023-07, on segment reporting standards. This update responds to investor demands for clearer financial transparency, introducing stricter disclosure rules for public entities.By Embark

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