show episodes
 
Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.
  continue reading
 
Artwork
 
The GAAP Reporter podcast covers all-things GAAP. In each episode, we’ll talk about a hot topic in the FASB Codification. If you are involved in accounting and financial reporting, be sure to tune in.
  continue reading
 
Welcome to the Generally Accepted Accounting Podcast (GAAP, for all you accounting nerds) produced by Casey Peterson, LTD. We’re a firm of CPAs and financial advisors based in Rapid City, South Dakota. We talk tax, finance, accounting, audit, data analytics... and a bunch of other topics that sound REALLY boring, but that we’re gonna make hip and cool. Or we’ll try, anyway.
  continue reading
 
Loading …
show series
 
Join us on the Insight is Capital Podcast as we interview Joel Litman, Chief Investment Strategist at Valens Research, discussing insights into the current equity, bond markets, and the challenges in commercial real estate. Discover the strong investment potential of the U.S. amidst global shifts, encouraging a disciplined, long-term investment str…
  continue reading
 
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 - …
  continue reading
 
Join us as we catch up with Som Seif, Founder and CEO of Purpose Investments. In this episode of Insight is Capital, Som shares his perspectives on the current volatile market environment, discussing trends in stocks, bonds, and interest rates. With a focus on sustainable investment solutions and economic productivity driven by AI, Som shares his v…
  continue reading
 
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 …
  continue reading
 
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…
  continue reading
 
In this episode of Insight is Capital, Pierre Daillie, Managing Editor at AdvisorAnalyst.com catches up with Steve Hawkins, CEO of Longpoint ETFs. After a notable career leading Horizons ETFs (now Global X ETFs Canada) and a brief retirement travelling the world, Hawkins discusses his market outlook, his return to the investment industry with his n…
  continue reading
 
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 …
  continue reading
 
In this episode of 'Insight is Capital', host Pierre Daillie sits down with Daniel Straus, Director and Head of National Bank Financials' ETF Research and Strategy Group, to discuss trends in the ETF market both in Canada and the U.S. They explore recent market conditions, the dynamics between U.S. and international equities, the role of AI and tec…
  continue reading
 
Welcome to another Generally Accepted Accounting Podcast Happy Hour! This one’s with Laura Gillen, Certified Financial Planner, who works for Avantax, our firm’s wealth management and financial services planning partner. Laura’s taken a kind of nontraditional path to financial planning, and that’s given her a unique perspective on the industry and …
  continue reading
 
In this episode of the Insight is Capital podcast, Ilan Kolet, an Institutional Portfolio Manager in Fidelity's Global Asset Allocation team, discusses the current investment landscape, focusing on the divergence between the Canadian and U.S. economies, the significance of productivity growth, and the strategic inclusion of liquid alternatives in i…
  continue reading
 
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…
  continue reading
 
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…
  continue reading
 
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…
  continue reading
 
Bob Elliott, Co-Founder, CEO, and CIO of Unlimited Funds, and former long-time Bridgewater exec, discusses the company's pioneering use of machine learning to create low-cost index replications of alternative investments. The HFND ETF as the fastest growing independent active ETF launch in the US in 2022 and Bob shares his extensive experience in i…
  continue reading
 
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…
  continue reading
 
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:…
  continue reading
 
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…
  continue reading
 
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-…
  continue reading
 
In this episode Brooke Thackray, research analyst at Global X ETFs Canada, and advisor to the Global X Seasonal Rotation ETF (HAC), joins us to discuss seasonal investing trends across US and Canadian stocks and bonds. Thackray emphasizes the effectiveness of seasonality in fine-tuning the investment process with technicals and historical market pa…
  continue reading
 
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…
  continue reading
 
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…
  continue reading
 
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…
  continue reading
 
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…
  continue reading
 
In this conversation Jeff Weniger, Head of Equity Strategy and Samuel Rines, Macro Strategists, Model Portfolios at WisdomTree Asset Management, join us to discuss various topics including the performance of the equity and bond markets, inflation, the labor market, and the real estate market. We explore the potential impact of rising yields on equi…
  continue reading
 
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…
  continue reading
 
Dennis Mitchell, CEO, CIO at Starlight Capital joins us this episode to discuss various topics including the impact of interest rates, the potential for rate cuts, portfolio construction for the period ahead - which will be marked by the persistent threat of inflation and higher rates for longer, the importance of proper pension-like diversificatio…
  continue reading
 
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 …
  continue reading
 
Loading …

Quick Reference Guide