PwC's accounting podcast PwC
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- ニュース
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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.
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The consolidation framework – Getting started
Text us your thoughts on this episodeWe kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the variable interest entity model in the next two episodes.In this episode, we discuss:02:59 - Background on the two consolidation models12:54 - The overall consolidation framework14:20 - The variable interest entity model20:25 - The voting interest entity model23:13 - Consolidation scop...
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Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards
Text us your thoughts on this episodeIn this podcast, host Heather Horn sits down with Katie Woods, a senior director in PwC's Global Corporate Reporting Services group, to discuss the recent activities of the International Sustainability Standards Board (ISSB). They discuss the standards issued by the ISSB to date, recent decisions reached by the board regarding future standard setting activities, updates on jurisdictional activity, and more.In this episode, we discuss:2:16 - Refresher on th...
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Deciphering the accounting for equity-linked instruments
Text us your thoughts on this episodeWe wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments.In this episode, we discuss:2:03 - Why companies issue equity-linked instruments7:23 - Determining whether an instrument is freestanding or embedded13:13 - Determining whether an instrument is indexed to the entity’s own stock17:23 - Exercise contingencies19:50 - Settlement adjustments32:36 - Convertible debt instruments39:51 - Eq...
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Talking ESG: Taking stock of the latest reporting developments
Text us your thoughts on this episodeWith the finalization of the SEC’s climate disclosure rules and subsequent stay, along with other developments in the sustainability reporting landscape, the pace of change can seem dizzying. In this podcast, host Heather Horn sits down with Kyle Moffat, PwC National Office partner, and Casey Herman, PwC Sustainability partner, to take stock of the landscape and consider what companies can and should be doing now to navigate the uncertainty and prepare for...
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Understanding "mezzanine” equity
Text us your thoughts on this episodeNext up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is not permanent equity or a liability. We explain what that means and provide an overview of how to account for it as well as the financial statement impacts.In this episode, we discuss:1:56 - Background and the associated SEC guidance on mezzanine equity3:52 - When mezzanine equity presentation is appropriate&nbs...
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Talking ESG: Taking advantage of Inflation Reduction Act incentives
Text us your thoughts on this episodeWhile the Inflation Reduction Act (IRA) was enacted into law in 2022, the Department of the Treasury continues to provide guidance to taxpayers on how to utilize the provisions of the law. Such guidance has been issued with increasing volume in recent months. In this episode, host Heather Horn sits down with Matt Haskins, principal in PwC's Washington National Tax Services office who focuses on renewable energy transactions, to discuss the latest IRA ...