Replay: Reporting reset–Presentation fundamentals

It’s that time of year, with many focused on year-end reporting. After wrapping up our Year-end toolkit series last week, we revisit another set of conversations that are especially relevant right now. We’re re-releasing the kickoff episode from last year’s Reporting reset series. This first episode sets the stage for the series by covering foundational reporting principles, key disclosure considerations, notable differences between public and private company financial statements, and accounting changes and error corrections. Links are provided to other episodes in this presentation and disclosure series. In this episode, we discuss: 1:25 – Foundational GAAP and SEC requirements for financial statement presentation 3:09 – Determining appropriate reporting periods 5:25 – Balance sheet presentation: classification, required disclosures, and best practices 11:44 – Income statement presentation: structure and key considerations 21:31 – Accounting changes, estimates, and error corrections 29:53 – Subsequent events: recognition and disclosure For more on this topic read the following chapters in our Financial statement presentation guide: Chapter 1: General presentation and disclosure requirements Chapter 2: Balance sheet Chapter 3: Income statement Chapter 28: Subsequent events Chapter 30: Accounting changes Be sure to follow this podcast on your favorite podcast app and

You can listen to Replay: Reporting reset–Presentation fundamentals online on Radio and Podcast. Open the player on this page to stream the available audio.

Replay: Reporting reset–Presentation fundamentals is an episode from PwC's CFOdirect podcast by PwC.

This episode is 35:33 long.

This episode was published on Feb 3, 2026.

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