FASB standard setting—Your cheat sheet to what's ahead in GAAP
While relatively few new accounting standards have been issued this year, the FASB has been busy, with several proposals expected before yea...
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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 129 episodesSustainability now—Connecting strategy to business value
Sustainability strategies are evolving as companies focus on protecting margins, building resilience, and identifying opportunities for grow...
Software costs and revenue recognition in the age of AI
Software and software-as-a-service (SaaS) companies are navigating accounting questions as AI technologies become part of their products and...
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,...
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 busi...
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...
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...
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...