PwC's accounting podcast

In our third season of our What’s next? podcast series, we’re focused on preparing you for the year ahead by offering insights to help you better understand and manage some of the opportunities and challenges that your company might face—think policy, technology, and other big picture topics. In this episode, host Heather Horn sits down with Roy Weathers, Vice Chair of Societal Engagement and Policy Solutions at PwC and CEO of CEO Action for Racial Equity, to talk about the business movement...

The new Regulation S-K human capital disclosure rules became effective on November 9, 2020. So it’s no surprise that companies have a lot of questions as they enter into their year-end reporting cycle. Listen as host Heather Horn sits down with Sheri Wyatt, a partner in PwC’s sustainability practice and our Diversity, Equity, and Inclusion Assurance leader, and Brandon Yerre, a principal in our Organization and Workforce Transformation group, to discuss what these new rules mean for your...

In our third season of our What’s next? podcast series, we’re focused on preparing you for the year ahead by offering insights to help you better understand and manage some of the opportunities and challenges that your company might face—think policy, technology, and other big picture topics. In this episode, host Heather Horn sits down with Scott Likens, PwC’s New Services and Emerging Technology Leader, to look at the eight emerging technologies that every company must consider right now...

After looking at CECL disclosures from the first three quarters of 2020, we’ve noted some clear trends. In this timely episode, host Heather Horn is joined by Chip Currie and Jonathan Odom, two PwC National office partners, to discuss CECL disclosures and share important reminders as calendar year-end companies dive into their year-end reporting cycle. Topics include: Chip Currie is a partner in PwC’s National Office with over 20 years of experience assisting companies in resolving complex...

Let’s face it - as we approach year-end reporting, the pandemic is top of mind for most preparers. That’s why in this episode, Heather Horn and a team of PwC National Office partners come together to help listeners understand key year-end accounting and reporting considerations related to the impacts of COVID-19. Topics include: Tom Barbieri is a PwC partner and the Financial Instruments Accounting Leader in PwC’s National Office. He has over 29 years of experience advising clients on...

A lot has happened this year that impacts leasing arrangements and your financial statements. In this timely episode, host Heather Horn is joined by Chad Soares and Marc Jerusalem to talk about some of the lease accounting issues in the commercial real estate area that are top-of-mind for companies in the current environment. Topics include: Chad Soares is a partner in PwC's National office focused on leasing and financing arrangements. He was a primary author of PwC’s lease accounting...

Technology continues to reshape our world and has been accelerated by the pandemic. As you rethink processes for the new environment, you may be asking how technology can help improve efficiency and effectiveness. This podcast is the last episode in the second season of our What’s next? podcast series for CFOs, controllers — anyone in finance. This season we’re focusing on what’s next in tech for the finance professional — discussing the benefits of technology through the lens of the finance...

A lot has happened this year that impacts financial statements and tax accounting, and judgment will be needed to work through it all. In this timely episode, host Heather Horn, along with PwC tax specialists Jenn Spang and Kassie Bauman, give helpful tax accounting reminders for year-end reporting. Topics include: 0:47 - COVID-19. 2:43 - Goodwill impairment. 14:03 - Valuation allowances. 24:43 - Outside basis. 29:32 - Uncertain tax positions. Jennifer Spang is a tax partner in PwC's...

The 2020 AICPA Conference on Current SEC and PCAOB Developments included content focused on how all participants in the financial reporting ecosystem have a shared objective. Join Heather Horn, Valerie Wieman, and Kyle Moffatt as they discuss key takeaways from this year’s conference. Topics include: 0:51 - Background and overall themes1:54 - The search for fraud9:47 - SEC update15:21 - FASB update19:35 - COVID-19 update21:58 - The future of the professionValerie Wieman is the National...

Technology continues to reshape our world and has been accelerated by the pandemic. As you rethink processes for the new environment, you may be asking how technology can help improve efficiency and effectiveness. This podcast is the next episode in the second season of our What’s next? podcast series for CFOs, controllers — anyone in finance. This season we’re focusing on what’s next in tech for the finance professional — discussing the benefits of technology through the lens of the finance...

With the results of the 2020 US election decided, it appears that Democrats will retake the White House and maintain control of the House - although control of the Senate will remain undecided until January 2021. While considering the potential tax, regulatory, and trade implications of the US election, many organizations continue to be challenged by the economic and human effects of the COVID-19 pandemic. In this environment, many companies are looking to increase liquidity, including...

Technology continues to reshape our world and has been accelerated by the pandemic. As you rethink processes for the new environment, you may be asking how technology can help improve efficiency and effectiveness. This podcast is the next episode in the second season of our What’s next? podcast series for CFOs, controllers — anyone in finance. This season we’re focusing on what’s next in tech for the finance professional — discussing the benefits of technology through the lens of the finance...

The accounting is relatively straightforward when cash is received from a customer or paid to a vendor. But what if you receive cash from the vendor or pay the customer? When everything is reversed, the accounting is not as easy and it may be more common than you expect. In this episode, Angela Fergason and Jay Seliber, partners in PwC’s National Office, join host Heather Horn to help you think through the accounting implications. Topics include: 0:44 - Overview.4:50 - Consideration paid...

To help you prepare your year-end financial statements, listen to PwC partners Heather Horn, Ryan Spencer, and Kyle Moffatt give their observations from SEC comment letters made public in 2020. In addition to discussing top areas of interest—including COVID-19, revenue recognition, non-GAAP, MD&A, and segment reporting—they also provide a few best practices for responding to SEC comments. Topics include: 0:46 - Overview. 10:27 - Overall trends. 31:02 - Best practices. Ryan Spencer is a...

Technology continues to reshape our world and has been accelerated by the pandemic. As you rethink processes for the new environment, you may be asking how technology can help improve efficiency and effectiveness. This podcast is the next episode in the second season of our What’s next? podcast series for CFOs, controllers — anyone in finance. This season we’re focusing on what’s next in tech for the finance professional — discussing the benefits of technology through the lens of the finance...

Did you miss this year’s FEI Corporate Financial Reporting Insights Conference? We have you covered. In this episode, Valerie Wieman and Kyle Moffatt, both partners in PwC’s National Office, join host Heather Horn to provide their perspective on what we heard at the FASB and SEC sessions. Topics include: 0:50 - Background and overall themes. We kick off our discussion with some background on the conference and summarize this year’s presenters. 2:02 - FASB standard setting update. Val...

Technology continues to reshape our world and has been accelerated by the pandemic. As you rethink processes for the new environment, you may be asking how technology can help improve efficiency and effectiveness. This podcast is the next episode in the second season of our What’s next? podcast series for CFOs, controllers — anyone in finance. This season we’re focusing on what’s next in tech for the finance professional — discussing the benefits of technology through the lens of the finance...

While the election day dust is still settling, this episode checks in on some of the early impacts businesses should expect, like what it means for taxes, trade, and tariffs. Rohit Kumar, Co-Leader of PwC’s National Tax Office, joins host Heather Horn to provide his perspective on recent developments. Topics include: 0:45 - The results: what we know and what we don’t - While not all races have been called yet, we can directionally start to see where the election results are headed. We...

Technology continues to reshape our world and has been accelerated by the pandemic. As you rethink processes for the new environment, you may be asking how technology can help improve efficiency and effectiveness. This podcast is the next episode in the second season of our What’s next? podcast series for CFOs, controllers — anyone in finance. This season we’re focusing on what’s next in tech for the finance professional — discussing the benefits of technology through the lens of the finance...

Earnouts and other forms of contingent consideration provisions are becoming more common, which adds a level of accounting complexity. To shed light on the fundamentals, PwC partners Andreas Ohl and Chris Rhodes join Heather Horn to discuss the different types of structures and the related accounting considerations from the perspective of both the buyer and seller. Topics include: 0:46 - The motivations behind earnouts.6:28 - Deal structure. 9:18 - Buyer considerations. 17:49 - Seller...