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PwC's accounting and financial reporting podcast

Business & Economics Podcasts

Our podcast series informs and educates accountants and other stakeholders on today’s hottest accounting and financial reporting topics. Each week, PwC partner Heather Horn engages in lively discussion with PwC specialists on topics such as LIBOR replacement, sustainability reporting, leasing, and more.

Our podcast series informs and educates accountants and other stakeholders on today’s hottest accounting and financial reporting topics. Each week, PwC partner Heather Horn engages in lively discussion with PwC specialists on topics such as LIBOR replacement, sustainability reporting, leasing, and more.

Location:

United States

Description:

Our podcast series informs and educates accountants and other stakeholders on today’s hottest accounting and financial reporting topics. Each week, PwC partner Heather Horn engages in lively discussion with PwC specialists on topics such as LIBOR replacement, sustainability reporting, leasing, and more.

Language:

English

Contact:

973-236-4591


Episodes

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

Washington politics, public policy, and financial reporting

11/19/2019
PwC’s US public policy leader Roz Brooks joins Heather Horn to discuss Capitol Hill and the impact of politics and public policy on the financial statements. Topics include: Congressional interest in the FASB.Risks and uncertainties. Trade and tariffs.Final thoughts.About our guest As PwC's US Public Policy Leader, Roz Brooks 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...

Duration:00:22:14

Implementing the CECL standard: 5 things you need to know

11/12/2019
With the CECL effective date just around the corner for most calendar year-end SEC filers, many companies are in the final stages of implementation. PwC partners Chip Currie and Chris Rickli join Heather Horn to discuss implementation hot topics and the areas generating the most questions, including: About our guests Chip Currie is a Partner in PwC’s National Office with over 20 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on...

Duration:00:30:24

Ongoing lease accounting: 5 things you need to know

11/5/2019
As most calendar year public companies head into their first year-end close for the new leasing standard, we discuss some frequently asked questions around the ongoing accounting for operating leases. Listen as Suzanne Stephani and Marc Jerusalem, directors in our National office, join Heather Horn to take a closer look at some of the more common questions. Topics include: Lessee paymentsLessor reimbursementsEnding a lease: termination accountingEnding a lease: modification accountingThe...

Duration:00:22:17

Beyond the financial statements: Hear Wes Bricker on stakeholder reporting

10/29/2019
Stakeholder reporting is communicating how a company defines and measures its purpose and commitment to all stakeholders. It’s a topic of much interest as companies look to balance driving shareholder value with playing a broader role in society. Join Heather Horn as she and Wes Bricker discuss purpose-led reporting and where it’s going in the short and long term. Topics include: OverviewMeasurementBest practicesAbout our guest Wes Bricker is PwC’s Vice Chair and Assurance Leader for the...

Duration:00:16:05

The responses are in. FASB's goodwill project: 5 things to know

10/22/2019
The responses to the FASB’s invitation to comment on goodwill impairment are in. It’s a topic that has received a lot of attention from a wide range of stakeholders. Join Heather Horn, Andreas Ohl and Chad Morrissey as they take a closer look at the early reactions. Topics include: Overview of the comment letter and PwC’s responsesA look at who respondedKey response trends...or lack thereofNew and surprisingNext stepsAbout our guests Andreas Ohl is a partner in PwC's National office, where...

Duration:00:26:57

What should borrowers be thinking about when they restructure their debt? We share 5 things you need to know.

10/15/2019
Companies may restructure their debt before the debt is due, and the accounting can get complex. Listen as Suzanne Stephani, a director in our National office, joins Heather Horn to explain the various models and key accounting considerations. Topics include: Overview on debt restructuringThe accounting modelsThe 10% testprepayment optionsprincipal changesThe statement of cash flowsAbout our guest Suzanne Stephani is a director in PwC’s National office with more than 20 years of experience...

Duration:00:24:28

What qualifies as an income tax under US GAAP? 5 things to know

10/8/2019
Accounting for income taxes impacts almost all companies and can be complex. In order to get the accounting right, it’s important to understand what’s in the scope of the income tax guidance. Help is on the way as Jennifer Spang and Kassie Bauman join Heather Horn walk you through the principles involved. Topics include: Definition of income taxes Withholding taxes Tax credits and other benefits Partnerships and other non-taxable entities The evolving tax landscape About our...

Duration:00:20:16

Revenue contract modifications: 5 things you need to know

10/1/2019
Accounting for contract changes under the new revenue standard can be complex, and not all modifications are accounted for the same. Tune in as Angela Fergason joins Heather Horn to help navigate the guidance by sharing 5 things you need to know about contract modifications under ASC 606. Topics include: Definition of contract modificationModifications accounting modelSee tableKey areas of judgmentOperational challengesDisclosuresAbout our guest Angela Fergason is a partner in PwC's...

Duration:00:14:04

Answers to the top 5 questions from our Q3 accounting webcast

9/24/2019
Did you submit a question during our Q3 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 Maria Constantinou, John Horan, Marc Jerusalem, and Suzanne Stephani join Heather Horn to address topics you need to know about, including: Leasing and the scope of CECL Leasing and the statement of cash flows Debt restructuring Foreign...

Duration:00:22:05