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PwC's accounting podcast PwC's accounting podcast PwC Ca$hMire de Pierre Couture Ca$hMire de Pierre Couture Pierre Couture The Kapeel Gupta Career Podshow The Kapeel Gupta Career Podshow Kapeel Gupta What the AI?! What the AI?! Upstart Le journal d'Europe 1 Le journal d'Europe 1 Europe 1 The EIC Scaling Club Podcast on European Deep Tech The EIC Scaling Club Podcast on European Deep Tech EIC Scaling Club Imagen Empresarial Imagen Empresarial Imagen Empresarial Quick Reads Quick Reads Pratham Malhotra The Agronomists – RealAgriculture The Agronomists – RealAgriculture RealAgriculture Theo - t3․gg Theo - t3․gg Theo - t3․gg State of the Second State of the Second Gun Owners of America Asset Class Asset Class Christian W. Röhl & Scalable Capital PZ Briefing – Die wichtigsten Nachrichten des Tages PZ Briefing – Die wichtigsten Nachrichten des Tages Pharmazeutische Zeitung The Undeniable Leader with Rob Cressy The Undeniable Leader with Rob Cressy Rob Cressy Le rendez-vous Tech Le rendez-vous Tech NotPatrick Get Ready: Before Life Happens Podcast Get Ready: Before Life Happens Podcast Tony Steuer Unofficial Partner Podcast Unofficial Partner Podcast Unofficial Partner The Site Shed | Systems, Strategy and Growth for Tradies and Contractors The Site Shed | Systems, Strategy and Growth for Tradies and Contractors Matt Jones - Helping Tradies Build Smarter, Scalable Businesses The Industrial Talk Podcast Network The Industrial Talk Podcast Network The Industrial Talk Podcast with Scott MacKenzie IMI Podcasts IMI Podcasts Christian Henrik Nesheim Capital Humain – Travail, ressources humaines et santé mentale Capital Humain – Travail, ressources humaines et santé mentale Magaly Siméon décrypte le travail, les ressources humaines et la santé mentale à travers des témoignages de salariés, des analyses RH et des éclairages en droit social. Trust Talks Trust Talks The Chicago Community Trust 4biddenknowledge Podcast 4biddenknowledge Podcast Billy Carson 4biddenknowledge The Accountability Minute:Business Acceleration|Productivity The Accountability Minute:Business Acceleration|Productivity Anne Bachrach It's Personal Stories, A Hospitality Podcast It's Personal Stories, A Hospitality Podcast David Kong, Dorothy Dowling, Rachel Humphrey, Lan Elliott Pod & Dev Pod & Dev Hotmart Leading Visionaries Podcast Leading Visionaries Podcast Anjel B Hartwell & The Creative Age Consulting Group The Bird Bath The Bird Bath The Bird Bath The Living Elevated Show: Smart Moves, Bilingual Voices The Living Elevated Show: Smart Moves, Bilingual Voices Alexander Rev Cycle Unscripted Rev Cycle Unscripted RCM Leaders Forum Pure Conversation, with Pure247Radio Pure Conversation, with Pure247Radio Team Pure LeadingLane Podcast LeadingLane Podcast LeadingLane The Jewelry Reseller's Podcast The Jewelry Reseller's Podcast Desiree Liberatory Business with Simone Seol Liberatory Business with Simone Seol Simone The Real Tale of Retail and Wholesale… all the dirty secrets The Real Tale of Retail and Wholesale… all the dirty secrets Christina The Quarter Hour: the best daily radio industry podcast The Quarter Hour: the best daily radio industry podcast podtential originals Practice Marketing Insider Practice Marketing Insider Kristie Plantinga
PwC's accounting podcast

Business

PwC's accounting podcast

PwC

Beyond debt: Accounting for other liability-classified arrangements

June 30, 2026 6:00am 31 min

Liability classification under US GAAP extends well beyond traditional loans and bonds. In this episode, we discuss common arrangements that may be accounted for as liabilities, including preferred stock, warrants, nonco...

Current or noncurrent? Getting debt classification right

June 23, 2026 10:00am 36 min

Debt classification can significantly affect liquidity metrics, covenant compliance, and how stakeholders view a company’s financial position. This episode discusses the accounting guidance for classifying debt as curren...

Disaggregated expense disclosures: Don’t roll the DISE

June 16, 2026 10:00am 42 min

The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income statement expense captions beginning in 2027. This episode co...

Setting the standard: FASB activity in 2026

June 09, 2026 11:00am 24 min

FASB standard setting activity continues full steam ahead in 2026, with projects focused on crypto assets, hedge accounting, liability-versus-equity classification, the statement of cash flows, and other key accounting t...

Governance beyond the boardroom: Insights for finance leaders

June 04, 2026 1:00pm 35 min

In a complex business environment, governance extends well beyond the boardroom. This episode explores how finance leaders can help connect information, risk, strategy, and oversight to support effective decision-making ...

Sustainability now: “Clearing the air” on GHG Protocol updates

May 26, 2026 1:00pm 38 min

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.The GHG Protocol continues to evolve as companies prepare for expanding climate reporting requirements under the California ...

SEC semiannual reporting proposal: Cutting quarters, not corners

May 21, 2026 12:00pm 44 min

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.The SEC’s proposal to allow optional semiannual reporting could significantly reshape public company reporting obligations a...

Sustainability now: Operationalizing the ISSB standards

May 12, 2026 10:00am 47 min

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.Reporting in accordance with the IFRS® Sustainability Disclosure Standards issued by the International Sustainability Standa...

IFRS in focus: New guidance and issues shaping 2026 reporting

May 05, 2026 12:00pm 45 min

International Financial Reporting Standards (IFRS) are being shaped by a rapidly evolving global environment, including geopolitical conflicts, changing tariff policies, and increasingly complex private capital and artif...

Sustainability now: Energy tax credits and the FEOC rule

April 28, 2026 12:00pm 29 min

Foreign Entity of Concern, or FEOC, rules and energy tax credits are reshaping how companies evaluate eligibility and structure investments across the energy sector. In this episode, we explore how the foreign entity of ...

Government grants: Understanding new FASB guidance

April 21, 2026 10:00am 30 min

Government grant accounting under US GAAP is evolving with ASU 2025-10. This episode explores the updated model, including scoping, recognition and measurement, and the distinction between asset and income grants. We als...

OECD Pillar Two: Tax implications for US multinationals

April 14, 2026 11:00am 44 min

The OECD’s January 2026 Administrative Guidance on Pillar Two introduces new safe harbor provisions that could significantly affect how US multinationals are taxed globally. This episode breaks down the key provisions an...

How will US public policy shape business in 2026?

April 07, 2026 12:00pm 43 min

The US public policy landscape continues to evolve and impact US and global businesses. We cover key developments in Washington, D.C., including tariffs, AI, and other areas as well as at the SEC and PCAOB, along with wh...

Derivative vs. revenue: Key impacts of new FASB guidance

March 31, 2026 12:00pm 26 min

ASU 2025-07, Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract, is new FASB guidance that adds a derivative scope exception and clarifies th...

Hedge accounting: How new guidance will impact your risk strategy

March 24, 2026 10:00am 34 min

In this episode, we explore the FASB’s latest hedge accounting guidance and what the changes mean for a company’s risk management strategies. We also preview what’s ahead for hedging on the FASB’s standard setting agenda...

Sustainability now: GHG Protocol update—Scope 3 and more

March 19, 2026 10:00am 51 min

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.In this episode, we explore the latest on potential GHG Protocol revisions, including revisiting proposed changes to the Sco...

Tariff uncertainty: Business and financial reporting impacts

March 17, 2026 10:00am 35 min

The US tariff landscape shifted again following the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In this episode, we discuss what the ruling means f...

Sustainability now: Balancing GHG scope 2 ambition and practicality

March 10, 2026 11:00am 40 min

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.The GHG Protocol’s proposed updates to its guidance on scope 2 emissions introduce significant changes, including hourly mat...

Sustainability now: Preparing for the energy grid of tomorrow

March 03, 2026 11:00am 54 min

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.Energy demand is rising at a pace few anticipated, driven by AI, data centers, electrification, and industrial growth. In th...

Sustainability now: EU reporting—What’s settled, what’s evolving

February 24, 2026 10:00am 40 min

On February 24, the Council of the European Union officially adopted the ‘Omnibus’ directive. Key aspects of the ‘Omnibus’ directive include changes to the scope of entities subject to the Corporate Sustainability Report...

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