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.
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As the first wave of companies report under the EU’s Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the key findings from more than 250 published reports. They explore emergin...
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In this episode, we continue our miniseries on financial statement presentation and disclosure with a focus on derivatives and hedging. Derivatives and hedging are topics applicable to many companies, but the accounting and related presentation and disclosures can be complex. This episode breaks down the requirements with practical insights an...
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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.
With the first wave of companies reporting under...
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We continue our back-to-basics series on financial statement presentation and disclosure with a focus on loans, receivables, and investments – accounts that affect nearly every business. In this episode, we walk through the key presentation and disclosure requirements and examine recent guidance updates for creditors accounting for certain loa...
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.
Greenhouse gas (GHG) emissions reporting is central to sustainability disclosures—and measuring those emissions accurately is critical to transparent reporting. In this episode, we walk through PwC’s five-step process for GHG reporting, with a deep...
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We continue our back-to-basics series on financial statement presentation and disclosure with an episode focused on stock-based compensation. This episode breaks down the key presentation and disclosure principles and how stock-based compensation is reflected in each of the financial statements.
In this episode, we discuss:
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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 episode, we explore the foundational con...
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We continue our back-to-basics series on financial statement presentation with an episode focused on consolidation disclosures. These disclosures can be complex, covering both consolidated entities – such as variable interest entities (VIEs) and voting interest entities (VOEs) – as well as variable interests in VIEs that are not consolidated. ...
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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.
Despite the ever-changing landscape, materiality...
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We continue our back-to-basics series on financial statement presentation with an episode focused on fair value disclosures. Fair value measurements are used across many areas of financial reporting—and the related disclosure requirements can be extensive. From recurring versus nonrecurring measurement disclosures to those relating to fair val...
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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.
Understanding the boundaries, or reporting scope...
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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 correcti...
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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...
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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:
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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 Om...
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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 frame...
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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, Marci...
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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 sh...
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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 th...
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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: