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...
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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...
Episodes
20 of 124 episodesNavigating 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...
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, w...
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 conso...
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...
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 vo...
Environmental credits: Understanding new FASB guidance
Environmental credits accounting is changing with the introduction of ASC 818. New FASB guidance establishes a consistent accounting model f...
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 exposur...
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 certa...
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 (dr...
Sustainability now: Revised ESRS—Simplifications explained
The revised European Sustainability Reporting Standards (ESRS (2026)) introduce significant revisions, simplifications, clarifications, and...
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...
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...