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PwC's accounting podcast

Business & Economics Podcasts

Our accounting podcast features PwC specialists discussing today's most compelling accounting, regulatory and financial reporting issues. From the new leases and revenue standards to CECL to LIBOR rate replacement, PwC Partner Heather Horn hosts each episode tackling a single topic and providing listeners with key takeaways to stay informed on these important accounting matters.

Our accounting podcast features PwC specialists discussing today's most compelling accounting, regulatory and financial reporting issues. From the new leases and revenue standards to CECL to LIBOR rate replacement, PwC Partner Heather Horn hosts each episode tackling a single topic and providing listeners with key takeaways to stay informed on these important accounting matters.

Location:

United States

Description:

Our accounting podcast features PwC specialists discussing today's most compelling accounting, regulatory and financial reporting issues. From the new leases and revenue standards to CECL to LIBOR rate replacement, PwC Partner Heather Horn hosts each episode tackling a single topic and providing listeners with key takeaways to stay informed on these important accounting matters.

Language:

English

Contact:

+1 973-236-4591


Episodes

What you need to know now for your Q1 close

3/31/2020
Clearly there’s a lot going on in the world as the first quarter of 2020 comes to a close. PwC partners Heather Horn and Cody Smith focus on the accounting questions that are top of mind as companies think about their March 31 reporting. Topics include: Recent COVID-19 developmentsImpairmentsSubsequent eventsOther quarter-end considerationsSEC updatesAbout our guest Cody Smith is a partner in PwC’s National office with over 20 years experience who specializes in the accounting for...

Duration:00:21:46

Questions on CECL considerations amid COVID-19, answered

3/26/2020
If you’re unsure about how COVID-19 might impact your financial reporting, you're not alone. In response to the COVID-19 crisis, this podcast is the second in a series that will address questions received surrounding the impacts to financial statements. Heather Horn is joined by Chip Currie and Christophe Cadiou, PwC partners, to focus on CECL considerations. Topics include: Macroeconomic considerations.Controls and other considerations.Credit models and processes.Third-party...

Duration:00:16:15

Questions on determining fair value amid COVID-19, answered

3/25/2020
If you’re unsure about how COVID-19 might impact your financial reporting, you're not alone. In response to the COVID-19 crisis, this podcast is the first in a series that will address questions received surrounding the impacts to financial statements. Heather Horn is joined by Chris Merchant and Tom Barbieri, PwC partners, to focus on fair value considerations. Topics include: About our guests Tom Barbieri is a PwC partner and the Financial Instruments Accounting Leader in PwC’s National...

Duration:00:28:13

The quarter close - Q1 2020

3/24/2020
We understand the challenges involved with our current situation - balancing personal and professional lives, working remotely, and many others - particularly now that it is the time of year when thoughts turn to matters like quarterly reporting. With that in mind, we offer this quarter’s edition of The quarter close, including the latest on accounting for the impacts of the COVID-19 outbreak. In addition, topics for the first quarter of 2020 include: We are also introducing two new...

Duration:00:32:25

Accounting for debt in uncertain times: 5 things to know

3/17/2020
When companies experience temporary cash flow issues during uncertain times, the ability to repay debt may come into question. What should companies know when that happens? Listen as Heather Horn and Suzanne Stephani discuss debt from a borrower’s perspective, covering key reminders on the accounting for covenant violations and debt restructurings. Topics include: OverviewCovenant violations Subjective acceleration clauses Troubled Debt restructuring (TDR) Related party debt...

Duration:00:23:17

Coronavirus: Accounting considerations for your business

3/10/2020
Coronavirus (COVID-19) is a global issue that continues to dominate the headlines. In addition to its immeasurable human toll, it is also altering business and consumer activity, which may impact your financial statements. That is why Heather Horn and a team of PwC National Office partners came together to help listeners understand the potential accounting implications. Topics include: Revenue recognitionAsset impairmentHedging and debtRestructuringstock...

Duration:00:30:55

Revenue, leases and CECL: Lessons learned from implementation

3/3/2020
Dealing with an accounting change—whether it’s a new standard or some other business change that impacts your accounting—is time-consuming and complex. To help avoid rework (and reduce stress!) we discuss a four-step implementation methodology to get you over the finish line. Heather Horn and a panel of guests use the newly-adopted revenue, leases, and CECL standards to share lessons learned. Topics include: GAAP change methodologyPhase 1: assessPhase 2: convertPhase 3: embedPhase 4:...

Duration:00:32:34

Cybersecurity: Understanding and managing the risks

2/25/2020
Despite the abundance of available technologies to address cybersecurity risk, breaches are still occurring at a rapid rate; but, with the right enterprise-wide policies and procedures, companies can mitigate the risks. Tune in as Heather Horn discusses cybersecurity and privacy with PwC principal Jim Fox. Topics include: The current environmentConsiderations for cybersecurityA breach has happened.Now what?The cyber and privacy regulation landscapeWhat’s next?About the guest Jim Fox is a...

Duration:00:25:51

The IASB: Addressing reporting issues from around the globe

2/18/2020
Whether you report under IFRS or US GAAP, living in a global economy means it’s important to understand financial reporting around the world. Tune in as Heather Horn talks with PwC’s global leader of business combinations, Larry Dodyk, to discuss the IASB’s standard setting process and project agenda. Topics include: Board overviewUpcoming changesThe interpretations committeeActive projectsFuture outlookAbout the guest Larry Dodyk is a partner in PwC’s National office, the global leader of...

Duration:00:25:39

Behind the curtain: The road to solving your complex accounting

2/11/2020
It’s a different perspective in this week’s episode! Tune in as we go behind the curtain at PwC’s National office to hear from the wizards solving your most complex accounting issues. Heather Horn, John Bishop, and Pat Durbin share best practices as they guide listeners through how to solve complex accounting issues. Topics include: Got questions? The road to resolution Focus on developing consensus Outside help Best practicesAbout the guests John Bishop is a partner in PwC's National...

Duration:00:20:15

Lease disclosures: 5 things you still need to know

2/4/2020
As calendar year public companies get ready for their first year end lease reporting cycle, listen as Heather Horn, Suzanne Stephani and Marc Jerusalem answer some common questions. Topics include: DisclosuresBalance sheetIncome statementStatement of cash flowsInterim disclosuresAbout our guests Suzanne Stephani is a director in PwC’s National office with more than 20 years of experience assisting companies in resolving complex accounting issues. Suzanne specializes in the accounting for...

Duration:00:23:50

What companies need to know about the role audit committees play

1/28/2020
The audit committee is one of the busiest committees on the board and has a wide range of responsibilities beyond financial reporting oversight. So, as listeners prepare for year-end audit committee conversations, host Heather Horn talks to PwC’s governance leader, Paula Loop, about the role of the audit committee and how management can help facilitate their oversight responsibilities. Topics include: OverviewThe audit committee playersMeeting effectivenessKey issuesNew topicsAbout our...

Duration:00:27:06

Statement of cash flows: Back to basics

1/21/2020
The statement of cash flows is a window into a company’s performance and helps financial statement users make investing and lending decisions; but, it’s also a frequent source of restatements. So, why do we continue to see so many issues? Listen as Heather Horn and Suzanne Stephani go back to the basics to cover statement of cash flows fundamentals, common questions, and helpful reminders. Topics include: Suzanne Stephani is a director in PwC’s National office with more than 20 years of...

Duration:00:26:50

2019 SEC comment letter trends

1/14/2020
To help you prepare your year-end financial statements, listen to PwC partners, Heather Horn and Martin Thiselton-Dyer, give their observations from SEC comment letters made public in 2019. In addition to discussing top areas of interest—including revenue recognition, leases, and non-GAAP—they also provide a few best practices when responding to SEC comments. Topics include: OverviewOverall trendsRecurring themesNew accountingBest practicesAbout our guest Martin Thiselton-Dyer is a partner...

Duration:00:33:13

2019 year-end reminders: Insights from PwC’s National office

1/7/2020
PwC partners Heather Horn and Cody Smith have reviewed recent trends in National office consultations and provide helpful reminders for your year-end reporting based on the questions others have asked. Topics include: About our guest Cody Smith is a partner in PwC’s National office with over 20 years experience who specializes in the accounting for business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. About our host Heather Horn...

Duration:00:31:33

Answers to the top questions from our Q4 accounting webcast

12/17/2019
Did you submit a question during our Q4 quarterly accounting and reporting developments webcast? Even if you couldn’t join the webcast, you’ll find this episode helpful as we answer the most common questions on recent accounting developments. Tune in as Kassie Bauman, Maria Constantinou, Seth Drucker, Angela Fergason, and Marc Jerusalem join Heather Horn to address topics you need to know about, including: CECL.Revenue: Principal vs. agent.Leases.Tax.Standard setting.About our...

Duration:00:27:21

What you missed at the 2019 AICPA Conference

12/12/2019
The 2019 AICPA Conference on Current SEC & PCAOB Developments included content focused on how all participants in the financial reporting ecosystem have a shared objective. Join Heather Horn, Valerie Wieman and Ryan Spencer as they discuss key takeaways from this year’s conference. Topics include: 1:05 - Background and overall themes.4:56 - FASB standard setting update.upcoming projectsFASB8:31 - SEC update.SEC sessions14:50 - PCAOB update.CAMs19:09 - Final thoughts. About our...

Duration:00:22:07

The quarter close - Q4 2019

12/10/2019
This edition of The quarter close provides timely accounting and reporting information that can help you prepare for your year-end reporting. Topics include: Episode details Accounting hot topics 0:47 - FASB delays effective dates for certain major standards 2:48 - The new credit losses standard: adoption and moving ahead 7:16 - Lessee accounting for lease incentives 11:51 - Lessee accounting for remeasurements, terminations, and modifications 14:38 - Principal versus agent...

Duration:00:34:43

Valuation allowance for deferred tax assets – the basics

12/3/2019
Accounting for valuation allowances under ASC 740 can be a challenging area because of the extent of judgment involved. PwC’s Heather Horn and Kassie Bauman cover a lot of ground when they take on this complex area. Topics include: Weighing evidence from recent yearsProjections of income and what is “objectively verifiable.”Tax planning strategiesCommon misconceptionsValuation allowance reversalAbout our guest Kassie Bauman is a managing director in PwC's National office who consults on...

Duration:00:29:05

Accounting for pension plans: Back to the basics with 5 things to know

11/26/2019
Accounting for defined benefit pension plans can be a complex area, and companies need to be aware of the guidance. That’s why Heather Horn and PwC pension specialist Nicole Berman go back to the basics to highlight a few of the fundamental accounting rules for these types of plans, including: Remeasurement. Pension costs.Recognizing costs.Significant interim events.Final thoughts.About our guest Nicole Berman is a Director in PwC's National office who advises the firm’s partners and...

Duration:00:19:39