359 episodes
PwC's accounting podcast PwC
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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 – Determining the primary beneficiary
Text us your thoughts on this episodeWe conclude our miniseries on consolidation accounting with an episode on identifying the primary beneficiary of a VIE, the reporting entity required to consolidate the VIE. In this episode, we discuss:3:15 – Determining which entity should consolidate the VIE6:07 – The primary beneficiary power criterion17:35 – The primary beneficiary economics criterion 21:17 – Related party impacts on the VIE model26:00 – Ongoing reassessment of the primary benefic...
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Talking ESG: Is your CSRD implementation on track?
Text us your thoughts on this episodeIn this podcast, host Heather Horn sits down with Emily Kirsch, a director in PwC's sustainability practice, to discuss how companies are approaching the Corporate Sustainability Reporting Directive (CSRD) implementation process. The clock is ticking as companies navigate the various phases of the process, including scoping, the double materiality assessment, the gap assessment, and remediation.In this episode, we discuss:2:08 – CSRD implementation p...
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The consolidation framework - Identifying a VIE
Text us your thoughts on this episodeWe continue our miniseries on consolidation accounting and dive into the evaluation of variable interests and the characteristics of a variable interest entity (VIE).In this episode, we discuss: 1:24 – An overview of the VIE model 3:30 – Determining whether there is a variable interest 11:25 – Identifying “at-risk” equity 15:28 – Evaluating whether an entity is a VIE by assessing the following characteristics exist: 16:00 – Insuffi...
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Talking ESG: Current state of reporting readiness
Text us your thoughts on this episodeIn this episode, Heather sits down with Marie Hache, PwC Sustainability partner, to discuss the practical challenges companies will face in implementing new mandatory sustainability reporting requirements. They cover leading practices including data quality considerations and getting ready for assurance.In this episode, we discuss:1:55 - Marie's background in sustainability and her work with companies on implementing new rules and standards2:29 - How compa...
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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...