PwC's Accounting podcast

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A tartalmat a PwC biztosítja. Az összes podcast-tartalmat, beleértve az epizódokat, grafikákat és podcast-leírásokat, közvetlenül a PwC vagy a podcast platform partnere tölti fel és biztosítja. Ha úgy gondolja, hogy valaki az Ön engedélye nélkül használja fel a szerzői joggal védett művét, kövesse az itt leírt folyamatot https://hu.player.fm/legal.

On the Bus with Troy Vollhoffer

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From Backroom Bars to Broadway with Dustin Lynch 36:27

23 napja36:27

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36:27

Not many artists actually hail from Tennessee, but the scenic valleys and rolling hills of The Volunteer State are part of Dustin Lynch’s DNA. In this episode of On the Bus, Country Thunder CEO Troy Vollhoffer sits down with Dustin to discuss his journey from playing fraternity parties and weddings across the southeast to being the first country artist with a club residency at the Wynn in Las Vegas. Plus, stick around for our new segment, Thunder Strike, where Troy features upcoming festival performer Riley Green’s hit song “Damn Good Day to Leave” to give you a taste of what’s to come at Country Thunder in 2025.…

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.

575 epizódok

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

PwC's accounting podcast

206 subscribers

updated 2 napja

Megosztás

Sorozat kép•Feed

575 epizódok

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

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PwC's accounting podcast

1
Sustainability now: Foundational reporting concepts 40:59

2 napja40:59

40:59

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 episode, we explore the foundational concepts that underpin sustainability reporting. From qualitative characteristics and connectivity with financial statements to measurement approaches and general disclosure requirements, we break down what preparers need to know under both the European Sustainability Reporting Standards (ESRS) and International Sustainability Standards Board (ISSB) standards. In this episode, we discuss: 1:52 – An overview of the foundations of sustainability reporting 3:10 – The qualitative characteristics of sustainability reporting under ESRS and ISSB standards 15:29 – Connectivity with the financial statements 18:12 – Three steps to develop quantitative measurements 29:31 – General disclosure requirements under ESRS and ISSB standards Looking for the latest developments in sustainability reporting? Read Chapter 5 of PwC’s Sustainability reporting guide , Foundations of sustainability reporting Follow our series and subscribe to our weekly newsletter to stay in the loop 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
Reporting reset – Consolidation disclosures 26:58

4 napja26:58

26:58

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. 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. This episode breaks down the relevant frameworks, presentation principles, and disclosure requirements. In this episode, we discuss: 2:00 – The purpose of consolidated financial statements and the guiding frameworks 5:50 – General consolidation presentation and disclosure principles 8:00 – Principles and objectives for the presentation and disclosure of variable interests in VIEs, including from the perspective of: 12:22 – A holder of variable interests in a VIE, regardless of primary beneficiary status 14:21 – A primary beneficiary of a VIE 16:17 – An entity with variable interests in VIEs for which it is not the primary beneficiary 20:35 – Presentation and disclosure considerations for VOEs For more information, see chapter 18 of our Financial statement presentation guide and our Consolidation guide. You can also listen to the other episodes in this miniseries: Reporting reset – Presentation fundamentals Reporting reset – Fair value disclosures About our guests Alexander Martin is a partner in PwC's Deals practice who specializes in helping clients solve complex accounting, financial reporting, and business issues arising from deals, structured transactions, and other transformational events. With over 15 years of experience, Alexander has deep expertise in US GAAP and SEC reporting, gained through his roles as an advisor in PwC's Deals practice, a regulator at the SEC, and most recently as a partner in PwC's National Office. Matt Sabatini is a partner in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments. About our 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: Materiality matters 52:15

9 napja52:15

52:15

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. Despite the ever-changing landscape, materiality remains the cornerstone of sustainability reporting – and it’s here to stay. In this episode, we discuss how materiality is defined and applied under both the European Sustainability Reporting Standards (ESRS) and International Sustainability Standards Board’s (ISSB) standards, highlighting key similarities and differences. In this episode, we discuss: 2:13 – Understanding double materiality and impacts, risks, and opportunities (IROs) in the ESRS framework 19:15 – Considering long-term horizons, cumulative effects, and uncertainty under ESRS 26:39 – Disclosure of relevant IROs under ESRS, including the importance of stakeholders 34:21 – The concept of materiality under ISSB standards 40:23 – ISSB risks and opportunities Identifying impacts, risks, and opportunities as well as performing a double materiality assessment are fundamental areas of reporting in accordance with ESRS that are not expected to be impacted by the European Commission’s “Omnibus” proposals at this time. For information on how the “Omnibus” proposals could impact reporting, check out PwC’s publication . 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
Reporting reset – Fair value disclosures 32:30

11 napja32:30

32:30

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. 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 value hierarchy, we highlight key considerations. In this episode, we discuss: 1:09 – General fair value disclosure requirements 8:13 – Fair value hierarchy disclosures 14:52 – Disclosures of unobservable inputs and valuation techniques 17:04 – Concentrations of credit risk and market risk disclosures 18:35 – Fair value disclosures for instruments not measured at fair value 19:48 – Applying the fair value option 27:52 – SEC comment letter trends For more information, see chapter 20 of our Financial statement presentation guide and our Fair value guide. You can also listen to the first episode in this series, Reporting reset – Presentation fundamentals . Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to for the latest thought leadership. About our guest Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting 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

1
Sustainability now: Setting your reporting boundaries 36:44

16 napja36:44

36:44

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. Understanding the boundaries, or reporting scope, of sustainability reporting frameworks, including with the European Sustainability Reporting Standards and IFRS Sustainability Disclosure Standards, is critical for compliance. In this episode, we explore key concepts like own operations, value chain, and time boundaries to help companies navigate sustainability reporting alongside financial reporting. In this episode, we discuss: 1:08 – What the term “boundaries” means for sustainability reporting 2:49 – How sustainability and financial reporting boundaries compare 14:31 – Understanding upstream and downstream value chains and why they are part of sustainability reporting 25:32 – Time horizons for reporting, including short, medium, and long term 30:38 – How to handle changes in entity structure during the year ICYMI: Check out the five 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 Sustainability now: Navigating “Omnibus” uncertainty Sustainability now: California climate reporting laws continue on 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
Reporting reset – Presentation fundamentals 37:31

18 napja37:31

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

23 napja46:12

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 (TCFD) 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 As referenced in the episode, check out PwC’s report Still early days – A review of year two of TCFD reporting for more information on reporting in accordance with the TCFD. 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

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

25 napja47:55

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

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Sustainability now: Navigating “Omnibus” uncertainty 44:38

4 weeks44:38

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

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Sustainability now: Determining required reporting 34:12

5 weeks34:12

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

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

5 weeks47:30

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

7 weeks34:53

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

8 weeks56:56

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

9 weeks32:37

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

10 weeks32:57

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 .…

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