
PwC's accounting podcast
Business & Economics Podcasts
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.
Location:
United States
Description:
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.
Twitter:
@PwCAssurance
Language:
English
Contact:
+1 973-236-4591
Episodes
Sustainability now: Where sustainability and strategy meet
9/25/2025
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
In this episode, we explore insights from PwC’s Global Sustainability Reporting Survey featuring nearly 500 executives worldwide. Recorded during New York City Climate Week, the conversation highlights how companies are using sustainability data to drive strategy, respond to stakeholder pressure, and prepare for evolving regulations.
In this episode, we discuss:
1:143:408:4211:1414:14Looking for more on PwC’s 2025 Global Sustainability Reporting Survey? Check out From insight to value: The sustainability reporting journey continues
About our guest
Nadja Picard is PwC’s Global Reporting Leader. She leads PwC’s initiative to help clients transform their reporting both to meet investor and stakeholder demands for trusted reporting and to unlock business value from new data sets, including sustainability. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially Initial Public Offerings.
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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:20:56
PCAOB changes ahead – What they mean for preparers
9/23/2025
Significant developments are underway at the PCAOB. In this episode, we provide an overview on the latest changes, what’s on the horizon, and the potential implications for preparers. Our guest is Brian Croteau, PwC’s US Chief Auditor, who leads our team that follows all things PCAOB.
In this episode, we discuss:
3:1410:0121:0533:0537:28Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.
About our guest
Brian Croteau is the US Chief Auditor. He oversees the establishment and maintenance of PwC’s audit policies and practices, leads efforts to directly support PwC’s audit quality objectives, and plays a key role in the monitoring and assessment of audit quality. He also leads the firm’s efforts related to its relationship with the PCAOB, including supporting all aspects of the PCAOB’s inspection process. Brian currently serves as a member of the PCAOB’s Standards and Emerging Issues Advisory Group (SEIAG) and the SEIAG’s Emerging Issues in Auditing subcommittee. Prior to rejoining PwC, he served as the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant at the SEC where he played a key role in the SEC’s oversight of the activities of the PCAOB, managed the resolution of auditor independence issues and ethical matters, and monitored audit and independence standard setting internationally.
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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:49:31
Accounting for US tax reform - One Big Beautiful Bill Act and more
9/16/2025
As sweeping US tax reform takes effect in 2025, corporate taxpayers face important changes. These include extensions of and modifications to key Tax Cuts & Jobs Act (TCJA) provisions as well as expansion of some Inflation Reduction Act (IRA) incentives while accelerating the phase-out of others. In this episode we provide an overview of the key corporate provisions and dive into the related accounting and financial reporting implications. In this episode, we discuss:
03:2413:4224:0329:3033:1939:25For more information, check out our publications, Accounting for 2025 US tax reform and President Trump signs H.R. 1, the “One Big Beautiful Bill Act”. You can also listen to our related podcast episode, Sustainability now: Facing IRA and clean energy credit uncertainty. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.
About our guests
Jennifer Spang is PwC’s National Office income tax accounting leader, specializing in tax accounting under US GAAP and IFRS. She has over 25 years of experience helping companies in a variety of industries navigate complex tax accounting matters.
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 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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:44:14
Sustainability now: A primer on California climate reporting
9/11/2025
California’s climate reporting is coming, but many questions remain. In this episode, we cover Assembly Bill (AB) 1305, Senate Bill (SB) 253, and SB 261—what’s required now, what’s still evolving, and how companies can prepare as the California Air Resources Board (CARB) works to finalize draft regulations.
In this episode, we discuss:
3:056:4610:2918:39For more information, check out our In depth on California’s climate laws and Chapter 22 of PwC’s Sustainability reporting guide, Jurisdictional sustainability reporting – California.
Be sure to 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 guests
Logan Redlin is a director in PwC’s National Office who is focused on thought leadership strategy and content development related to accounting and financial reporting, sustainability reporting, and standard setting. Prior to this role, Logan spent 15 years in the audit practice, serving both public and private companies with a primary focus on asset management and real estate.
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 guest 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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:32:42
Financial asset transfers – Accounting fundamentals
9/9/2025
In this episode, we focus on transfers of financial assets. The discussion breaks down the fundamentals of ASC 860, clarifies when a transfer qualifies as a sale versus a secured borrowing, and outlines the key criteria for derecognition.
In this episode, we discuss:
0:593:356:56 11:1211:5316:3819:42 21:50For more information, check out our Transfers and servicing of financial assets guide.
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.
About our guest
Chip Currie is a partner in PwC’s National Office with 30 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments under both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial services clients on treasury-related matters.
About our guest 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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:28:23
Sustainability now: The EU Taxonomy Regulation gets simplified
9/4/2025
In this episode, we break down the amendments to the EU Taxonomy Regulation adopted by the European Commission in July 2025. Learn about the changes, what they mean for both financial and non-financial companies, and what may still be on the horizon. Plus, we’ll share practical steps companies can take as they prepare for implementation.
In this episode, we discuss:
1:107:4617:1425:10Looking for more on the EU Taxonomy regulation and other Omnibus proposals?
European Commission adopts revisions related to Taxonomy RegulationA deep dive into the draft Amended ESRSEFRAG’s next step toward revised ESRSNew reliefs for ESRS ‘wave 1’ reportersSustainability now: EU Omnibus in motion – August 2025 updateAbout 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
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:28:23
Sustainability now: Energy credits after the beautiful bill
8/28/2025
The Inflation Reduction Act introduced a broad range of renewable energy tax credits. Now, the One Big Beautiful Bill Act (OB3) has reshaped these incentives with new compliance requirements, shifting timelines, and selective phaseouts. In this podcast, we cover what’s changed, what’s stayed the same, and the implications for companies navigating the evolving renewable energy tax credit landscape.
In this episode, we discuss:
1:519:2814:0721:14Looking for the latest developments in sustainability reporting? 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
Jennifer Bernardini is a managing director in PwC’s Washington National Tax practice. She has over 20 years of experience implementing federal energy tax incentives that support the development of renewable energy and the climate transition.
About our guest 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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:24:35
Who’s the accounting acquirer? Navigating new bus com guidance
8/19/2025
In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination. We also outline key changes in the FASB’s new guidance (ASU 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity) that impact this assessment.
In this episode, we discuss:
1:166:1210:3317:35For more information, see section 2.3 of our Business combinations guide.
You may also be interested in our related podcast episodes mentioned during this discussion:
Accounting for business combinations: Being prepared for a dealThe consolidation framework - Identifying a VIEBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.
About our guests
Ryan Blacker is a director in PwC’s National Office specializing in the accounting for business combinations and crypto assets. Ryan consults with clients and engagement teams on complex accounting and financial reporting matters related to these topics.
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
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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:22:13
Sustainability now: EU Omnibus in motion – August 2025 update
8/14/2025
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
Recent weeks have brought notable progress on the European Commission’s Omnibus package. In this episode, we examine the key developments from July — including amendments to the EU Taxonomy regulation, EFRAG’s extended deadline, and major revisions to the European Sustainability Reporting Standards (ESRS). We also discuss the potential implications for businesses as the legislative process advances, including why “wave 1” reporters must stay alert even if the changes aren’t finalized yet.
In this episode, we discuss:
1:094:187:22 13:55– 21:3825:15Get caught up on the EU Omnibus package:
New reliefs for ESRS ‘wave 1’ reportersEFRAG’s next step toward revised ESRSEuropean Commission adopts revisions related to Taxonomy RegulationSustainability now: EU Omnibus in motion – June 2025 updateSustainability now: EU Omnibus in motion – May 2025 updateSustainability now: Navigating “Omnibus” uncertaintyLooking for the latest developments in sustainability reporting?
PwC’s Sustainability reporting guidepodcast seriesAbout 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 OCA’s Professional Practices Group.
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
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:33:32
Revenue accounting reset - Presentation and disclosure
8/5/2025
We continue our revenue accounting podcast miniseries with an episode focused on presentation and disclosure. From balance sheet and income statement classification to required disclosures under ASC 606, we highlight key guidance and address key areas where questions often arise in practice.
In this episode, we discuss:
1:274:169:3811:2718:4023:2626:3129:01For more information, chapter 33 of our Financial statement presentation guide. You can also listen to the other episodes in this series:
Revenue accounting reset – Recognizing revenueRevenue accounting reset – Variable considerationRevenue accounting reset – Consideration payable to a customerBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.
About our guests
Christine Moore is a director in PwC’s National Office advising audit and non-audit clients on complex accounting and financial reporting matters. She advises on revenue arrangements for public and private companies across various industries, with a focus on companies in the pharmaceutical and life sciences industry.
Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force.
About our guest 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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:33:35
Revenue accounting reset – Consideration payable to a customer
7/29/2025
We continue our revenue accounting podcast miniseries with a discussion on payments to customers—an area that can raise complex accounting questions, especially when those payments come in the form of equity. We examine when these payments reduce revenue versus when they represent consideration for a distinct good or service. We also highlight updates from the FASB’s new guidance on share-based consideration payable to a customer.
In this episode, we discuss:
0:565:4115:1523:4129:49 36:41 For more information, see chapter 4 of our Revenue guide, chapter 7 of our Stock-based compensation guide, and our In brief, FASB issues guidance on share-based consideration payable to a customer. Listen to the other episodes in this series:
Revenue accounting reset – Recognizing revenueRevenue accounting reset – Variable consideration Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.
About our guests
Ken Stoler is a partner in PwC’s National Office who specializes in financial reporting and plan design issues related to equity compensation arrangements, retirement and healthcare plans, and other benefits. He has helped companies navigate their employee compensation issues during IPOs, spinoffs, acquisitions, and other major transactions or events.
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.
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.
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:41:45
Revenue accounting reset – Variable consideration
7/22/2025
We continue our revenue accounting miniseries with an episode taking a closer look at variable consideration—an essential and sometimes complex element in determining transaction price. From performance bonuses to volume-based rebates, we explore how to estimate and constrain variable amounts as well as when key exceptions apply.
In this episode, we discuss:
0:587:009:0218:2520:5921:1026:0430:24For more information, see chapter 4 of our Revenue from contracts with customers guide. You can also listen to the first episode in this series, Revenue accounting reset – Recognizing revenue.
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
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.
Chris Bourdon is a partner in PwC's National Office who specializes in accounting for revenue, inventory, and employee compensation arrangements. He also consults on a range of financial reporting issues impacting technology, media, and entertainment companies.
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.
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:36:10
Revenue accounting reset – Recognizing revenue
7/15/2025
We kick off our latest accounting podcast miniseries on revenue accounting with a foundational discussion on revenue recognition. In this episode, we tackle recognizing revenue —the final step of the ASC 606 model—and examine how to determine whether performance obligations are satisfied over time or at a point in time.
In this episode, we discuss:
0:545:3011:1521:1933:45For more information, see chapter 6 of our Revenue from contracts with customers guide.
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.
About our guests
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.
Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force.
About our guest 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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:42:07
Lease accounting reset - Embedded leases
7/8/2025
We continue our lease accounting podcast miniseries with an episode focused on embedded leases. Some arrangements to provide services or purchase inventory rely on the use of a specific asset to fulfill the contract. Even if the word “lease” doesn’t appear, the rights conveyed to the customer may still meet the definition of a lease—shifting the transaction from simply purchasing services or goods to leasing an asset. We explain why identifying an embedded lease is critical and how it can significantly impact the accounting and financial reporting for both customers and suppliers.
In this episode, we discuss:
1:406:5024:0734:1939:01For more information, see chapter 2 of our Leases guide and chapter 4 and 5 of our Revenue from contracts with customers guide. You can also listen to the other episodes in this series:
Lease accounting reset - Presentation and disclosureLease accounting reset - Modifications and terminationsLease accounting reset – Variable rentsBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to for the latest thought leadership.
About our guests
Marc Jerusalem is a PwC National Office managing director specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
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 guest 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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:45:11
Lease accounting reset – Variable rents
7/1/2025
We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification and measurement. In this episode, we explore the complexities of usage-based and index-based payments, fair market rent adjustments, in-substance fixed payments, and more – providing insights into how these variable rents affect the accounting and disclosures.
In this episode, we discuss:
1:127:139:3715:4422:1826:10For more information, see chapter 3 and chapter 5 of our Leases guide. In case you missed it – check out the other episodes in this podcast miniseries:
Lease accounting reset - Presentation and disclosureLease accounting reset – Modifications and terminationsBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.
About our guests
Marc Jerusalem is a managing director in PwC’s National Office specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.
About our guest 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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:35:44
Sustainability now: ISSB clarifying greenhouse gas disclosures
6/26/2025
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
In this episode, we highlight the proposed amendments to IFRS S2, the climate-related disclosure standard from the International Sustainability Standards Board (ISSB). Learn how the changes aim to clarify greenhouse gas (GHG) reporting, specifically scope 3 emissions, and the potential implications they have on reporting.
In this episode, we discuss:
0:573:5212:2316:2819:4722:55Looking for the latest developments in sustainability reporting?
publicationPwC’s Sustainability reporting guidepodcast seriesAbout our guest
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 the National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
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
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:27:27
Lease accounting reset - Modifications and terminations
6/24/2025
We continue our lease accounting miniseries with an episode focused on modifications and terminations. From determining whether a change results in a new lease to navigating remeasurement requirements, we share practical insights and key reminders for applying the guidance.
In this episode, we discuss:
1:12 10:31 17:49 20:5924:07For more information, see chapter 5 of our Leases guide. You can also listen to the first episode in this series, Lease accounting reset - Presentation and disclosure. 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 guests
Marc Jerusalem is a managing director in PwC’s National Office specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.
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
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Duration:00:33:05
Sustainability now: EU Omnibus in motion – June 2025 update
6/19/2025
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
The European Commission’s Omnibus package continues to make its way through the legislative process. In this episode, we cover the most recent developments, including insights from recently leaked information and how businesses are reacting to potential changes.
In this episode, we discuss:
2:537:4010:1314:4617:1023:22Get caught up on the EU Omnibus package:
Sustainability now: EU Omnibus in motion – May 2025 updateSustainability now: Navigating "Omnibus" uncertaintyEuropean Commission publishes ‘Omnibus’ proposalsLooking for the latest developments in sustainability reporting?
PwC’s Sustainability reporting guidepodcast seriesAbout 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 OCA’s Professional Practices Group.
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
Duration:00:33:45
Lease accounting reset - Presentation and disclosure
6/17/2025
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We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break down key considerations across the balance sheet, income statement, and statement of cash flows, including what interim and annual disclosures are required as well as the treatment of lease incentives, sublease income, and more.
In this episode, we discuss:
2:125:37 11:4016:2926:25For more information, check out our Leases guide and the leasing chapter of the Financial statement presentation guide.
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About our guests
Marc Jerusalem is a PwC National Office managing director specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows, as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.
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
Duration:00:37:20
Finance transformation in the age of AI
6/12/2025
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In this special episode, we explore whether top-performing finance functions have reached a “terminal value” in their cost-cutting journey – and what comes next. As technologies like AI and advanced analytics evolve, finance leaders are shifting focus from efficiency to insight – rethinking operating models, talent strategies, and what it means to create value in a digital era.
In this episode, we discuss:
1:184:579:0718:51For more insights, read our publication Have top performing finance functions reached terminal value in the age of AI?
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About our guests
Adam Kennedy is a PwC consumer markets finance leader focusing on business process improvement and finance effectiveness for Fortune 500 companies with an emphasis in retail, hospitality, and gaming. Adam provides consulting services on technology-driven finance transformation, end-to-end revenue stream management, merger integration support, financial analysis and reporting, risk management, and process improvement.
Edward Ponagai is a PwC partner who leads large-scale back office transformations and merger integrations. He helps CFOs think through their organization’s big picture vision and purpose and drill down to address organizational challenges, operational processes, and technological innovations.
About our guest 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 OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
Duration:00:29:17