PwC's accounting podcast

Infrastructure resilience amid geopolitical shifts and AI growth

Geopolitical shifts are reshaping infrastructure decisions as companies navigate growing demand for AI and data centers, energy constraints, global supply chain dependenc

Finance teams and audit committees: Building a stronger dialogue

Finance and management teams play an important role in helping audit committees stay informed, focused, and prepared in a fast-changing business environment. We discuss h

Back to basics: Interim tax provisions

Interim income tax accounting can be complex, but it starts with a foundational concept: estimating the annual effective tax rate (AETR). In this episode, we continue our

Navigating tariff uncertainty: Refunds, enforcement, and accounting

Tariffs levied by the US government continue to evolve, creating significant implications for finance and accounting teams, from accounting for tariff refunds and staying

Back to basics: Consolidation–Presentation and disclosure

To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated ent

Back to basics: Consolidation—Determining the primary beneficiary

We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determine which party, if any, should consolidate a variable interest ent

Back to basics: Consolidation—Identifying a VIE

Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, inc

Back to basics: Consolidation—Getting started

Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) mod

Environmental credits: Understanding new FASB guidance

Environmental credits accounting is changing with the introduction of ASC 818 (created by ASU 2026-02). New FASB guidance establishes a consistent accounting model for en

Sustainability now: “Clearing the air” on GHG–August 2026

GHG Protocol updates are reshaping the outlook for GHG reporting, including a move toward a consolidated corporate standard, with an exposure draft expected in 2027 and a

California’s new cybersecurity audit requirements – Are you ready?

New cybersecurity audit requirements under the California Consumer Privacy Act (CCPA) establish a recurring, independent assessment of certain organizations’ cybersecurit

Sustainability now: What draft ESRS-40a mean for non-EU groups

Certain non-EU groups may not be in scope of ESRS but will need to comply with new EU reporting standards that are under development now (draft ESRS-40a). Reporting will

Sustainability now: Revised ESRS—Simplifications explained

The revised European Sustainability Reporting Standards (ESRS (2026)) introduce significant revisions, simplifications, clarifications, and new reporting reliefs for comp

SEC now: Recent developments shaping today’s landscape

SEC reporting and regulatory developments continue to move quickly. Proposals addressing semiannual reporting, filer status, and registered offerings could significantly

Convertible debt accounting: Making sense of complex terms

Convertible debt can offer an issuer a lower-cost financing alternative, but the accounting can be complex depending on the instrument’s terms, settlement features, and r

Debt restructuring: Accounting for borrowers

Debt restructuring accounting remains top of mind for borrowers as companies refinance debt that may have been issued in a very different interest rate environment. This

Beyond debt: Accounting for other liability-classified arrangements

Liability classification under US GAAP extends well beyond traditional loans and bonds. In this episode, we discuss common arrangements that may be accounted for as liabi

Current or noncurrent? Getting debt classification right

Debt classification can significantly affect liquidity metrics, covenant compliance, and how stakeholders view a company’s financial position. This episode discusses the

Disaggregated expense disclosures: Don’t roll the DISE

The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income statement e

Setting the standard: FASB activity in 2026

FASB standard setting activity continues full steam ahead in 2026, with projects focused on crypto assets, hedge accounting, liability-versus-equity classification, the s