Best Fasbe Podcasts (2024)

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

16d 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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Gross versus net revenue: Is your company the principal or agent? 36:08

14h 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

6d 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

8d 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

13d 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

15d 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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The quarter close - Q2 2024 audio version 27:19

21d 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

22d 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

27d 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

29d 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

29d 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

1M 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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Change is here: The new wave of accounting for crypto assets 26:45

2M ago26:45

26:45

Join us on Accounting Matters for a conversation about the intricacies of accounting for crypto assets under the latest guidance from the Financial Accounting Standards Board, ASU 2023-08. Connect with Embark on: LinkedIn Instagram Twitter Facebook YouTube Listen to Accounting Matters on Apple Podcasts and Spotify.…

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Accounting for preferred stock from issuance to retirement 44:06

2M ago44:06

44:06

Text us your thoughts on this episode We continue our miniseries on accounting for financing transactions with a focus on preferred shares. In this episode we provide an overview and walk through the key judgments in accounting for different types of preferred stock. In this episode, we discuss: 2:01 - An overview of preferred stock, common feature…

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

2M ago37:47

37:47

Text us your thoughts on this episode 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…

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

2M 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 …

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Share repurchases – The type of arrangement matters 37:38

2M ago37:38

37:38

Text us your thoughts on this episode 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 dictat…

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Episode 43: 3 Items for Amazing Health 30:30

2M 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…

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

2M ago37:22

37:22

Text us your thoughts on this episode 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 W…

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

2M 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…

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New income tax disclosure requirements – getting ready 41:38

2M ago41:38

41:38

Text us your thoughts on this episode 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 usef…

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