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PwC professionals share perspectives on today's key regulatory, accounting and financial developments. Providing insight using plain English to help you stay current in a rapidly changing business world.

PwC professionals share perspectives on today's key regulatory, accounting and financial developments. Providing insight using plain English to help you stay current in a rapidly changing business world.
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Location:

United States

Description:

PwC professionals share perspectives on today's key regulatory, accounting and financial developments. Providing insight using plain English to help you stay current in a rapidly changing business world.

Language:

English


Episodes

Episode 38: FASB Standard setting update, Q2 2018

7/10/2018
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Trying to find an update on recent FASB standard setting? Stop looking and start listening. In this episode, we highlight the key accounting and financial reporting developments that took place during the second quarter of 2018. Among topics covered, we examine recently finalized accounting standards—including clarifying guidance on accounting for grants and contributions, as well as the new rules for share-based payment awards granted to nonemployees. We also discuss recently issued...

Duration:00:22:16

Episode 37: The new revenue standard - SEC staff comments to early adopters

6/12/2018
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What can we learn from early adopters of the new revenue standard? In this podcast, we identify trends and provide insights into implementing ASC 606 based on SEC comment letters on 2017 filings of early adopters. From our review of letters to date, we'll discuss the four areas that seem to attract the most SEC staff attention. Those areas are related to: disclosures for the disaggregation of revenue, contract costs, performance obligations, and principal versus agent considerations.

Duration:00:19:46

Episode 36: What you need to know about the new hedging standard

5/15/2018
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In this podcast, we take a look at the FASB's new hedging guidance and highlight some of the bigger changes you can expect from the amendments. We highlight how the new guidance impacts the following areas: cash flow hedges of nonfinancial items, hedges of financial items, initial and ongoing effectiveness testing, financial statement presentation, disclosure requirements, effective dates and transition provisions, and the benefits of early adopting the guidance.

Duration:00:22:53

Episode 35: FASB Standard setting update, Q1 2018

4/10/2018
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Trying to find an update on recent FASB standard setting? Stop looking and start listening. In this episode of our podcast series, PwC's Heather Horn, David Schmid and Jim Gazley examine recently finalized accounting standards, highlighting the key accounting and financial reporting developments. Among the topics covered in this podcast are the new guidance related to certain elements of tax reform; amendments to the new revenue and leases standards; and technical corrections to the...

Duration:00:25:56

Episode 34: 2018 accounting standards you might have missed

3/13/2018
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Did you know that in addition to the revenue standard, nine other new standards are effective for public companies in Q1 2018? The clock is ticking so let us help you learn what you need to know. Going beyond revenue recognition, PwC's Jim Gazley, Jillian Pearce, and Kevin Jackson discuss a few of the new accounting standards and answer key questions to assist you in transitioning to the new guidance.

Duration:00:30:24

Episode 33: Leasing - recent proposals, impairment and subleases

2/14/2018
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In this podcast, PwC's Jim Gazley, Ashima Jain and Shannon Detling continue their discussion of the new leases standard helping listeners work through their implementation plans and answer common questions. Serving as the third installment in our leasing podcast series, this episode covers the new FASB proposals related to transition, as well as accounting for impairments and subleases.

Duration:00:22:03

Episode 32: 2017 SEC comment letter trends

12/13/2017
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To help as you prepare your year-end financial statements, listen to PwC leaders identify popular findings published in our annual SEC comment letter trends publications. This executive summary will expose the areas receiving the most attention from the SEC staff and examine noteworthy topics and key highlights that we believe may grow in relevance throughout the year. In this podcast, we focus on non-GAAP measures, SAB 74 disclosures, and the adoption of the new revenue standard.

Duration:00:25:13

Episode 31: Leasing - remeasurement, modifications and terminations

11/14/2017
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In this podcast hear PwC's Jim Gazley, Ashima Jain and Shannon Detling discuss some of the "day two" issues that lessees and lessors will face in accounting for certain events or changes in circumstances after a lease commences - such as remeasurements, modifications, and terminations. The first podcast, in this leasing series, answered "day 1" big picture questions; in this "day 2" episode, we take a closer look at some more complex questions such as: What is a remeasurement and why would a...

Duration:00:24:59

Episode 30: FASB Standard setting update, Q3 2017

10/16/2017
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Trying to find an update on FASB standard setting? Stop looking and start listening... Hear about the standards that went final in the third quarter of 2017. PwC's Beth Paul, David Schmid and Jim Gazley discuss activity at the FASB, including the release of two standards - hedging and accounting for certain financial instruments with down round feature. We'll also give you a sneak peek into what's expected for release next quarter.

Duration:00:23:27

Episode 29: IFRS capital markets

9/15/2017
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Cross border deals are increasing despite political uncertainty, and that means that in order to be financially bilingual you need be knowledgeable of IFRS. In this podcast hear PwC's Jim Gazley, David Schmid, Christopher Chung, and Marco Noetzli discuss the impacts of IFRS in assessing the deal, closing the transaction, and ongoing post-deal requirements. We also highlight some global M&A trends that we're seeing in the marketplace.

Duration:00:28:09

Episode 28: New Lease standard - Day one issues

8/16/2017
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Need to get your arms around the new leases standard? In this podcast hear PwC's Jim Gazley, Ashima Jain and Gregory Johnson discuss some of the issues lessees and lessors will be facing on Day 1, such as identification of a lease, how lessees and lessors should classify and account for leases, and effective date and transition. We also highlight some of the significant differences between the new and the current lease accounting guidance and examine certain unique transition issues.

Duration:00:33:53

Episode 27: FASB Standard setting update, Q2 2017

7/14/2017
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Trying to find an update on FASB standard setting? Stop looking and start listening... Hear about the standards that went final in the second quarter of 2017 as well as the larger scale projects on the horizon for release. PwC's Cathy Benjamin, Pat Durbin and Jim Gazley discuss activity at the FASB, including a handful of new standards such as stock compensation modifications, service concession arrangements and more. We’ll also give you a sneak peek into the two standards expected for...

Duration:00:23:12

Episode 26: Income taxes under IFRS

6/15/2017
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This podcast discusses some of the more prevalent topics under IAS 12, the IFRS standard covering accounting for income taxes. Hear PwC's Jim Gazley, David Schmid, Jennifer Spang and Kassie Bauman discuss the recognition of deferred tax assets, outside basis differences, uncertain tax positions, dual basis of recovery, and more.

Duration:00:29:11

Episode 25: Revenue disclosures

5/15/2017
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The effective date for the new Revenue standard is quickly approaching! Along with the accounting, you'll need to think about the required disclosures as well. In this episode, PwC's Jim Gazley, Roxanne Fattahi and Michelle Dion discuss disclosure requirements, practical expedients, specific examples and more.

Duration:00:20:47

Episode 24: FASB Standard setting update, Q1 2017

4/12/2017
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Trying to find an update on FASB standard setting? Stop looking and start listening... Hear about the standards that went final and exposure drafts that were issued in the first quarter of 2017. PwC's Beth Paul, Pat Durbin and Jim Gazley discuss activity at the FASB, including a handful of new standards such as the definition of a business, pension simplification and more. We'll also examine a few of the exposure drafts that were recently released by the FASB that are currently open for...

Duration:00:32:19

Episode 23: Consolidation model overview

3/15/2017
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Need help getting your head around the consolidation model? Then look no further. In this episode, PwC's Chris Chung, Joe Niedringhaus and Jim Gazley walk through the basics of consolidation beginning with a summary of the overall consolidation framework and highlight key aspects of the guidance. We then discuss the two consolidation models, the voting interest model and the variable interest model and provide a few examples to help visualize the main components of the models and illustrate...

Duration:00:23:06

Episode 22: IFRS year-end hot topics

2/1/2017
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Preparing IFRS financials? Listen in to hear about hot topics and other reminders that may affect your year-end reporting. PwC's David Schmid, Peter Ferraro, Shiri Wertman, and Mike Szafraniec share their perspectives on topics such as impairment, identifying a lease, money market rules, debt vs. equity, and our top 10 year-end reminders.

Duration:00:40:29

Episode 21: SEC comment letter trends 2016

1/17/2017
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To help as you prepare your year-end financial statements, listen to PwC leaders identify popular findings published in our annual Comment Letter trend publications. This executive summary will expose the areas receiving the most attention from the SEC staff and examine noteworthy topics and key highlights that we believe may grow in relevance throughout the year. In this podcast, we discuss topics such as, Non-GAAP measures, MD&A, Revenue recognition including related SAB 74 disclosures for...

Duration:00:37:27

Episode 20: Revenue - performance obligations and licensing

12/22/2016
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The new revenue standard was issued in 2014. Since then, there have been amendments, transition questions raised and implementation learnings. The first podcast, in this two part series, answered the big picture questions; in this podcast, PwC's Jim Gazley and Bud Swartz zero in on the FASB's amendments to the guidance around identifying performance obligations and accounting for licenses. We examine the answers to commonly asked questions, such as: When is a good or service considered...

Duration:00:37:04

Episode 19: Revenue - a summary of the new standard

12/13/2016
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The new revenue standard was issued in 2014. Since then, there have been amendments, transition questions raised and implementation learnings. If you have been hearing about the new revenue standard in pieces, then listen in now to get the big picture. In this comprehensive summary, PwC's Jim Gazley and Roxanne Fattahi discuss the new standard, the related amendments, and key considerations for implementation. In this podcast we answer commonly asked questions, such as: What is the timing of...

Duration:00:33:09