PwC's Accounting podcast

#MBA #Business News #Business #News #PwC #Accounting #Financial Reporting #Big 4 #Revenue Recognition #Us Gaap #Lease Accounting #FASB

22:08

Host Francesca Amiker sits down with directors Joe and Anthony Russo, producer Angela Russo-Otstot, stars Millie Bobby Brown and Chris Pratt, and more to uncover how family was the key to building the emotional core of The Electric State . From the Russos’ own experiences growing up in a large Italian family to the film’s central relationship between Michelle and her robot brother Kid Cosmo, family relationships both on and off of the set were the key to bringing The Electric State to life. Listen to more from Netflix Podcasts . State Secrets: Inside the Making of The Electric State is produced by Netflix and Treefort Media.…

PwC's accounting podcast

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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.

355 episodes

PwC's accounting podcast

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updated about 15 hours ago

Series home•Feed

355 episodes

#MBA #Business News #Business #News #PwC #Accounting #Financial Reporting #Big 4 #Revenue Recognition #Us Gaap #Lease Accounting #FASB

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PwC's accounting podcast

1
Reporting reset – Presentation fundamentals 37:31

15 hours ago37:31

37:31

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We kick off our latest accounting series focused on financial statement presentation and we go back to the basics. This first episode sets the stage by covering foundational reporting principles, key disclosure considerations, notable differences between public and private company financial statements, and accounting changes and error corrections. In this episode, we discuss: 1:04 – Foundational GAAP and SEC requirements for financial statement presentation 2:46 – Determining appropriate reporting periods 5:01 – Balance sheet presentation: classification, required disclosures, and best practices 11:23 – Income statement presentation: structure and key considerations 21:10 – Accounting changes, estimates, and error corrections 31:50 – Subsequent events: recognition and disclosure For more on this topic read the following chapters in our Financial statement presentation guide: Chapter 1: General presentation and disclosure requirements Chapter 2: Balance sheet Chapter 3: Income statement Chapter 28: Subsequent events Chapter 30: Accounting changes Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership. About our guest Pat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS. About our host Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

1
Sustainability now: California climate reporting laws continue on 46:12

6 days ago46:12

46:12

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. California’s climate disclosure laws have broad implications for businesses worldwide. In this episode, we break down the key reporting requirements, including on greenhouse gas (GHG) and climate risk, and discuss how companies—whether headquartered in California or not—can prepare. In this episode, we discuss: 1:10 – Overview of California’s climate disclosure laws 3:45 – Scope of California SB 253 14:05 – Greenhouse gas reporting required by California SB 253 24:52 – Scope of California SB 261 31:42 –Climate risk reporting under the Task Force on Climate-Related Financial Disclosures framework 37:57 – Interoperability with the International Sustainability Standards Board and the European Sustainability Reporting Standards 39:18 – California legal challenges, activity in other states, and why companies should continue to move forward Looking for more on the California climate disclosure laws? Read Chapter 22 of PwC’s Sustainability reporting guide, Jurisdictional sustainability reporting – California . Follow our series and subscribe to our weekly newsletter to stay in the loop. About our guests Marcin Olewinski is a PwC Assurance practice partner with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG. Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA. Valerie Wieman is a PwC National Office partner with over 30 years of experience. She is one of the firm’s technical experts on sustainability reporting and helps lead the creation, development, and publication of our brand-defining thought leadership, with a focus on domestic and international sustainability requirements. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

1
Navigating tariff turbulence to your business and your accounting 47:55

8 days ago47:55

47:55

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. Tariffs are dominating headlines and reshaping global trade. In this episode we break down what they may mean for businesses and financial reporting, and we share insights on how companies can prepare. In this episode, we discuss: 1:44 – Overview of tariffs and the current state of play 16:28 – Key financial reporting impacts 21:12 – Reciprocal tariffs: Country- and industry-specific impacts 25:44 – Accounting implications: Cost capitalization, customer contracts, asset impairments, income taxes, and disclosures 37:30 – Strategies for managing tariff impacts For more on this topic, read our publications, Accounting implications of tariffs and How Trump's tariffs could impact US companies . About our guests Christopher Desmond is a leader in PwC's US Global Trade Services team with over 20 years of experience in transfer pricing. He is known for customized offerings in trade / tariffs combined with other specialties such as supply chain, transfer pricing, and international tax. Chris develops transfer pricing and value chain strategies to help clients manage their businesses using a “best foot forward” approach. Pat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

1
Sustainability now: Navigating “Omnibus” uncertainty 44:38

13 days ago44:38

44:38

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability. In this bonus episode, we break down the EU’s Omnibus proposal released on February 26, covering key changes to the Corporate Sustainability Reporting Directive (CSRD), including potential impacts to timing and requirements. Join PwC’s Heather Horn and Diana Stoltzfus as they discuss the implications for companies and what’s next in the legislative process. In this episode, we discuss: 1:46 – Background on the regulatory changes driving the Omnibus proposals 5:20 – The process and timeline of the CSRD proposals 9:58 – Two CSRD proposals – “stop the clock” and content revision – and potential implications 29:30 – The next steps for these proposals 31:40 – Proposed changes to EU Taxonomy regulations and member state transposition 37:28 – How companies can consider these potential changes before they become final ICYMI: Check out the first three episodes of this miniseries: Sustainability now: Navigating shifts in the reporting landscape Sustainability now: An overview of key reporting frameworks Sustainability now: Determining required reporting About our guest Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

1
Sustainability now: Determining required reporting 34:12

15 days ago34:12

34:12

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . We're excited to continue a video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability. Understanding which sustainability reporting frameworks apply to your company is a crucial first step in compliance. In this episode, we break down the complexities of determining which reporting frameworks apply to which entities, from the EU’s Corporate Sustainability Reporting Directive (CSRD) to the International Sustainability Standards Board’s standards. We also explore how companies can navigate reporting requirements across jurisdictions. In this episode, we discuss: 2:20 – Where to begin the reporting process 4:29 – Determining if an entity falls under the CSRD requirements 28:58 – ISSB adoption and global reporting considerations 31:17 – Practical advice for companies navigating reporting developments ICYMI: Check out the first two episodes of this miniseries, Sustainability now: Navigating shifts in the reporting landscape and Sustainability now: An overview of key reporting frameworks . Looking for the latest developments in sustainability reporting? *Refer to our publication on the EU Omnibus proposals to amend certain of the reporting requirements, including some that may be mentioned in this episode (this episode was recorded prior to the release of the Omnibus) Read PwC’s Sustainability reporting guide Follow our series and subscribe to our weekly newsletter to stay in the loop. About our guest Valerie Wieman is a PwC National Office partner with over 30 years of experience. She is one of the firm’s technical experts on sustainability reporting and helps lead the creation, development, and publication of our brand-defining thought leadership, with a focus on domestic and international sustainability requirements. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

1
Sustainability now: An overview of the key reporting frameworks 47:30

20 days ago47:30

47:30

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . In this episode, we continue with an overview of key frameworks, regulatory developments, and resources to leverage on the reporting journey. Host Heather Horn is joined by PwC sustainability reporting specialists and National Office partners, Marcin Olewinski, Diana Stolzfus, and Valerie Wieman to cover the key sustainability reporting frameworks that are expected to have the broadest impact globally as well as interoperability among them. In this episode, we discuss: 1:45 – Overview of the key sustainability reporting frameworks expected to have the broadest impact globally 5:07 – Corporate Sustainability Reporting Directive, or CSRD, as part of a broader EU regulatory regime* 14:18 – International Sustainability Standards Board, or ISSB, standards and inoperability with other frameworks 29:10 – GHG Protocol for mandatory and voluntary reporting of greenhouse gas emissions now and in the future 36:13 – Voluntary reporting frameworks including: Task Force on Climate-related Financial Disclosures (TCFD) Global Reporting Initiative (GRI) Climate Disclosure Standards Board (CDSB) Task Force on Nature-related Financial Disclosures (TNFD) 44:53 – Practical advice on approaching sustainability reporting requirements in an evolving landscape About our guests Marcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG. Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA. Valerie Wieman is a PwC National Office partner with over 30 years of experience. She is one of the firm’s technical experts on sustainability reporting and helps lead the creation, development, and publication of our brand-defining thought leadership, with a focus on domestic and international sustainability requirements. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com…

PwC's accounting podcast

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Sustainability now: Navigating shifts in the reporting landscape 34:53

29 days ago34:53

34:53

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com As the headlines continue to highlight, the sustainability reporting landscape is evolving rapidly in the US and beyond. In this episode, we kick off our miniseries on the foundations of sustainability reporting by exploring key US regulatory shifts under the new administration, the role of sustainability initiatives in various US states, and global sustainability reporting trends and updates. We break down what these developments mean for businesses and how to prepare for what's to come. In this episode, we discuss: 02:53 – The fast-changing sustainability reporting landscape 05:54 – SEC climate rule updates and expected regulatory shifts 22:33 – State sustainability regulations: California and other states 27:13 – The potential impact of the upcoming EU’s omnibus regulations 30:06 – How to move forward amid uncertainty Looking for the latest developments in sustainability reporting? Read PwC’s Sustainability reporting guide Refer to Acting Chairman Mark Uyeda’s Statement on climate-related disclosure rules Follow our series and subscribe to our weekly newsletter to stay in the loop About our guest Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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US public policy update: What businesses need to know 56:56

5 weeks ago56:56

56:56

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. 2025 has ushered in a new wave of public policy changes with the return of the Trump administration and Republican control of all three branches of government. From executive orders and regulatory shifts to SEC developments, trade policies, and AI regulation, businesses are facing a rapidly-evolving landscape. In this episode, we break down the latest updates and the impacts they could have on businesses. In this episode, we discuss: 1:50 – The rapid pace of executive orders and regulatory actions 9:27 – The current priorities of the new administration 22:30 – Potential impacts on the PCAOB and SEC 40:29 – Tax policy outlook and potential corporate tax changes 49:21 – AI regulation, mergers and acquisitions, and more For more on the new administration’s impacts on tax policy, listen to PwC’s Accounting podcast episode: US tax policy outlook – What’s ahead of 2025 . Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guest Roz Brooks is PwC's US Public Policy Leader. Roz is responsible for ensuring PwC has a voice in important debates at the nexus of business and government and helping the firm successfully execute its business strategy. Roz leads PwC’s engagement with Congress, the White House, regulatory agencies, state and local governments, and organizations including trade associations, think tanks, and NGOs. About our host Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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US tax policy outlook – What's ahead for 2025 32:37

6 weeks ago32:37

32:37

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. With a new administration in place and key provisions of the Tax Cuts and Jobs Act set to expire, 2025 is shaping up to be a pivotal year for US tax policy. In this episode, we break down the latest policy developments, potential new legislation, and what these changes could mean for businesses. In this episode, we discuss: 1:41 – The current landscape of US tax policy 6:31 – The legislative roadmap, including budget reconciliation 13:14 – Key provisions likely to shape a 2025 tax bill 23:31 – International tax initiatives and their connection to US policy 29:05 – Steps businesses can take to prepare for tax changes For more information, see our publication, 2025 Tax Policy Outlook: A year for action . Additionally, follow this podcast on your favorite podcast app for more episodes. About our guest: Pat Brown is PwC’s National Tax Office Co-Leader. Prior to joining PwC, he spent 16 years in the private sector, including as the director of tax policy for a Fortune 50 company. Pat has also served in the US Treasury’s Office of Tax Policy as an attorney-advisor and as Associate International Tax Counsel. About our host: Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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Disaggregated expense disclosures – The FASB’s new DISE standard 32:57

7 weeks ago32:57

32:57

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. The FASB’s new disaggregation of income statement expenses (DISE) standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. In this episode, we explore the scope, key provisions, and practical challenges of implementing the new standard. In this episode, we discuss: 2:32 – Overview of FASB’s DISE standard 5:00 – Which entities are impacted by the new requirements 7:53 – Key disclosure requirements, including tabular reporting 13:26 – Challenges in disclosing inventory-related expenses 20:07 – Use of estimates and data limitations in reporting 27:33 – Transition timeline and practical steps for implementation For more information, see our publication, FASB issues new disaggregated expense disclosure requirements (DISE) . Additionally, follow this podcast on your favorite podcast app for more episodes. About our guests: Angela Fergason is a partner and standard setting leader in PwC's National Office who specializes in accounting for revenue and employee compensation arrangements. She also consults on a range of financial reporting issues impacting technology companies. Gary Sardo is a partner in PwC’s National Office who specializes in financial reporting matters that impact health industries and, more broadly, consults on a range of accounting topics, including acquisitions, divestitures, consolidation, and revenue recognition. Prior to this role, Gary completed a two-year fellowship at the FASB. About our host: Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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Year-end toolkit: Reporting under IFRS Accounting Standards 30:37

8 weeks ago30:37

30:37

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. In this bonus episode of our Year-end toolkit series, we share reminders and insights on IFRS reporting for companies that are getting ready to report in 2025. In this episode, we discuss: 2:18 – Segment disclosures 4:51 – Accounting standards newly applicable for December 31, 2024 year ends, including those related to: 5:07 – Non-current liabilities with covenants 7:25 – Supplier finance arrangements 10:22 – Sale and leaseback transactions 11:38 – Recent priorities and focus areas of European regulators that may impact US companies 20:27 – Hyperinflationary economies 23:36 – New IFRS accounting standards effective in 2025 and beyond and looking ahead to 2025 broadly Additionally, follow this podcast on your favorite podcast app for more episodes. About our guest: Gary Berchowitz is the corporate accounting topic team leader in PwC’s Global Assurance Quality - Corporate Reporting Services group. Gary brings over 20 years of financial accounting experience, working to drive quality and connectivity throughout the PwC network and help local teams solve complex accounting issues in a practical way. Gary leads the development of PwC’s global view on a variety of financial reporting matters. About our host: Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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Year-end toolkit: New standards effective in 2025 50:29

8 weeks ago50:29

50:29

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. In this episode, we provide an overview of new standards effective in 2025. Our discussion will help get you up to speed as you prepare for 2025 (and don’t forget that the impact of adopting new standards may also need to be disclosed in your 2024 financial statements). In this episode, we discuss new standards related to the following topics: 2:08 – An overview of the new standards effective in 2025 3:42 – Joint venture formations 12:53 – Crypto assets 24:39 – Profits interests and similar awards 33:39 – Investments in tax credit entities Additionally, follow this podcast on your favorite podcast app for more episodes. About our guest: Jay Seliber is a partner in PwC’s National office. He leverages over 30 years of experience to help clients with their most complex accounting matters, particularly in the areas of mergers and acquisitions, revenue recognition, stock compensation, earnings per share, employee benefits, restructurings, impairments, and financing transactions. About our host: Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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Replay - Talking ESG: Can AI be sustainable? 40:57

9 weeks ago40:57

40:57

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We are revisiting a conversation on Talking ESG that was originally recorded in September at NYC Climate Week to highlight our host and guest appearing together on The Atlantic's podcast, The Most Interesting Thing In A.I. In both episodes, they examine the intersection of two trending topics: AI and sustainability, discussing the environmental impact of AI and the balance between AI's benefits and its environmental footprint. Listen in to this reissued episode in which Scott Likens, PwC Global Chief AI Engineer, and host Heather and Horn discuss: 3:17 – How AI is impacting sustainability 8:54 – Why AI and sustainability aren’t necessarily opposing forces 17:28 – Practical examples of utilizing AI to optimize energy usage 28:22 – The broader benefits of using AI to impact sustainability 31:05 – Balancing AI’s benefits with its environmental footprint 38:32 – Advice for both companies and individuals leveraging AI Also listen as Heather and Scott were guests on The Atlantic's The Most Interesting Thing In A.I. podcast hosted by Nicholas Thompson. In that episode , they expanded the dialogue on AI and its role in addressing climate concerns to further examine the balance between leveraging AI for progress and mitigating its environmental impact. Looking for more from PwC on AI? Check out PwC’s 2 024 US Responsible AI Survey and 2025 AI Business Predictions . Scott Likens is the Global and US Chief AI Engineer leading and overseeing the AI Engineering and Emerging Technology teams in the United States. With more than 30 years of emerging technology experience, he has helped clients transform their customer experience and enhance their digital operations across all aspects of their business. Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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Year-end toolkit: Engaging effectively with your audit committee 45:16

9 weeks ago45:16

45:16

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. In this episode, we talk about the audit committee from the perspective of management. We discuss strategies for finance teams as they prepare for audit committee meetings to elevate their effectiveness, along with the top issues audit committees are focused on for 2025. In this episode, we discuss: 2:31 – Strategies for improving management communication and collaboration with audit committees 5:00 – Key issues finance teams should prepare to address with audit committees in 2025, including: 5:23 – Impacts of the presidential administration change 8:03 – Best practices for managing the board agenda 12:50 – The role of technology transformation and AI in business 17:09 – Navigating mergers and acquisitions effectively 22:40 – Strengthening risk oversight and enhancing disclosures 26:22 – Insights into core areas of audit committee oversight, including financial reporting and controls 36:33 – Trends and best practices in public company audit committee disclosures Additionally, follow this podcast on your favorite podcast app for more episodes. About our guest: Stephen Parker is a partner in PwC’s Governance Insights Center, which strives to strengthen the connection between directors, executive teams, and investors by helping them navigate the evolving governance landscape. With more than 30 years of experience, Stephen has advised boards of directors on a variety of complex financial reporting matters. Stephen’s client service experience includes energy and utility companies, financial services companies, and nonprofits. About our host: Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

PwC's accounting podcast

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Year-end toolkit: Clarifying the classification of cash flows 42:41

10 weeks ago42:41