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20 episodes
PwC's accounting podcast
by PwC · English
Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.
Latest episodes
All episodes
Sustainability now—A preparer’s insights on reporting
Sustainability reporting from a preparer’s perspective—how Nutrien embedded sustainability reporting into finance/controls, selected standards (ISSB/CSSB/SASB/GRI/TCFD), and accelerated emissions…
12 Nov 2026 · 45m · 22 chaptersAI infrastructure—What it takes to build at scale
How AI requires massive, multi-year infrastructure buildout beyond chips—especially data centers plus power, fiber, construction capacity, permitting, and financing—and what business/finance leaders…
10 Nov 2026 · 57m · 25 chaptersPCAOB landscape—What companies and auditors should know
The PCAOB’s updated strategic plan and standard-setting/inspection modernization agenda, and what it means for public companies, audit committees, and auditors.
5 Nov 2026 · 38m · 18 chaptersSustainability now—Real-world perspectives on business value
How sustainability reporting and ESG thinking has shifted from values/purpose to practical business value; embedding sustainability into strategy, risk, investment, governance, and emerging risks…
29 Oct 2026 · 20m · 11 chaptersFASB standard setting—Your cheat sheet to what's ahead in GAAP
PwC podcast “FASB standard setting—Your cheat sheet to what's ahead in GAAP” previews major FASB projects and what companies should watch, including three exposure drafts currently open and…
22 Oct 2026 · 41m · 20 chaptersSustainability now—Connecting strategy to business value
How sustainability should be integrated into overall business strategy to protect margin, build resilience, and create value amid geopolitics, energy tariffs, regulation, and physical climate risk;…
13 Oct 2026 · 27m · 12 chaptersSoftware costs and revenue recognition in the age of AI
How existing accounting guidance applies to software/SaaS revenue recognition and software development costs when AI features, token-based pricing, data rights, marketplaces, and “bring your own…
6 Oct 2026 · 38m · 13 chaptersInfrastructure resilience amid geopolitical shifts and AI growth
How geopolitics, sustainability goals, and AI-driven demand for infrastructure (especially data centers, power grids, and supply chains) are reshaping long-term investment decisions and corporate…
1 Oct 2026 · 40m · 17 chaptersFinance teams and audit committees: Building a stronger dialogue
How audit committees’ agendas are changing amid AI, cybersecurity, geopolitical and macro uncertainty, and regulatory change, and how finance teams can support better, more timely dialogue through…
29 Sep 2026 · 19m · 11 chaptersBack to basics: Interim tax provisions
How to account for interim income tax provisions under ASC 740 using an estimated annual effective tax rate (AETR), including what counts as “ordinary income,” how discrete items are excluded and…
22 Sep 2026 · 30m · 12 chaptersNavigating tariff uncertainty: Refunds, enforcement, and accounting
The episode explains how U.S. tariff uncertainty affects finance/accounting, focusing on the IEPA refund process (CAPE phases), accounting recognition models for refunds, customer/supplier…
17 Sep 2026 · 44m · 18 chaptersBack to basics: Consolidation–Presentation and disclosure
Final “Back to Basics” episode on consolidation accounting presentation and disclosures under ASC 810, covering both VIEs (variable interest entities) and VOEs (voting interest entities), plus…
8 Sep 2026 · 27m · 15 chaptersBack to basics: Consolidation—Determining the primary beneficiary
How to determine who consolidates a VIE under US GAAP by identifying the primary beneficiary (PB), using the power criterion and economics criterion, plus a related-party/de facto agent “last step.”…
3 Sep 2026 · 31m · 10 chaptersBack to basics: Consolidation—Identifying a VIE
Consolidation accounting “back to basics” focused on step two of the VIE (variable interest entity) assessment under US GAAP.
1 Sep 2026 · 49m · 22 chaptersBack to basics: Consolidation—Getting started
PwC “Back to Basics” episode introducing US GAAP consolidation, focusing on the variable interest entity (VIE) framework and how it fits with the voting interest entity (VOE) model.
27 Aug 2026 · 40m · 15 chaptersEnvironmental credits: Understanding new FASB guidance
PwC podcast explains new FASB US GAAP guidance (ASC 818) for accounting for environmental credits and environmental credit obligations, aiming to standardize recognition, measurement, presentation,…
25 Aug 2026 · 43m · 21 chaptersSustainability now: “Clearing the air” on GHG–August 2026
Updates and proposals for greenhouse gas (GHG) reporting: GHG Protocol’s roadmap to merge standards into one corporate inventory standard (delayed to Q4 2028; exposure draft Q2 2027), proposed Scope…
18 Aug 2026 · 35m · 25 chaptersCalifornia’s new cybersecurity audit requirements – Are you ready?
California Privacy Protection Agency (CPPA/CalPrivacy) CCPA Article 9 requires a recurring independent cybersecurity audit of a company’s cybersecurity program, with auditor and executive attestation.
11 Aug 2026 · 24m · 11 chaptersSustainability now: What draft ESRS-40a mean for non-EU groups
EFREG/European Commission exposure drafts for ESRS 40A (draft European Sustainability Reporting Standards under CSRD paragraph 40A) for non-EU headquartered groups with significant EU activities,…
6 Aug 2026 · 33m · 15 chaptersSustainability now: Revised ESRS—Simplifications explained
EU sustainability reporting update on revised, “simplified” ESRS 2026 (delegated act published July 3, 2026).
28 Jul 2026 · 40m · 15 chaptersWe use cookies.They keep VO running smoothly and help us improve it. Privacy policy