Sustainability now: Revised ESRS—Simplifications explained
The revised European Sustainability Reporting Standards (ESRS (2026)) introduce significant revisions, simplifications, clarifications, and...
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PwC's CFOdirect podcast
PwC professionals share perspectives on today's key regulatory, accounting and financial developments. Providing insight using plain English to help you stay current in a rapidly changing bu...
PwC's CFOdirect podcast Podcast Guide
Listen to PwC's CFOdirect podcast, a Business podcast by PwC. Stream 114 episodes in English, follow new audio stories, and play episodes online on Radio and Podcast.
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20 of 114 episodesSEC now: Recent developments shaping today’s landscape
SEC reporting and regulatory developments continue to move quickly. Proposals addressing semiannual reporting, filer status, and registered...
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 ter...
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 in...
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...
Current or noncurrent? Getting debt classification right
Debt classification can significantly affect liquidity metrics, covenant compliance, and how stakeholders view a company’s financial positio...
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 detai...
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-versu...
Governance beyond the boardroom: Insights for finance leaders
In a complex business environment, governance extends well beyond the boardroom. This episode explores how finance leaders can help connect...
Sustainability now: “Clearing the air” on GHG Protocol updates
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. The GHG Protocol continues to evolve as com...
SEC semiannual reporting proposal: Cutting quarters, not corners
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. The SEC’s proposal to allow optional semian...
Sustainability now: Operationalizing the ISSB standards
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. Reporting in accordance with the IFRS® Sust...
IFRS in focus: New guidance and issues shaping 2026 reporting
International Financial Reporting Standards (IFRS) are being shaped by a rapidly evolving global environment, including geopolitical conflic...
Sustainability now: Energy tax credits and the FEOC rule
Foreign Entity of Concern, or FEOC, rules and energy tax credits are reshaping how companies evaluate eligibility and structure investments...
Government grants: Understanding new FASB guidance
Government grant accounting under US GAAP is evolving with ASU 2025-10. This episode explores the updated model, including scoping, recognit...
OECD Pillar Two: Tax implications for US multinationals
The OECD’s January 2026 Administrative Guidance on Pillar Two introduces new safe harbor provisions that could significantly affect how US m...
How will US public policy shape business in 2026?
The US public policy landscape continues to evolve and impact US and global businesses. We cover key developments in Washington, D.C., inclu...
Derivative vs. revenue: Key impacts of new FASB guidance
ASU 2025-07, Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contra...
Hedge accounting: How new guidance will impact your risk strategy
In this episode, we explore the FASB’s latest hedge accounting guidance and what the changes mean for a company’s risk management strategies...
Sustainability now: GHG Protocol update—Scope 3 and more
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . In this episode, we explore the latest on...