Podcast
PwC's accounting podcast
Hosted by PwC · EN
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.
30episodes
Episodes
Newest firstAll episodes
Sustainability now: Operationalizing the ISSB standards
2d ago00:47:26Tap to summarizeA video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.Reporting in accordance with the IFRS® Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB) continues to evolve as financial institutions navigate implementation challenges related to materiality, anticipated financial impacts, and data quality. In this episode, we share findings from our recent survey with the Institute of International Finance (IIF) of 24 global financial institutions on how firms are adopting the ISSB disclosure standards and discuss practical implementation insights with sustainability leaders from J.P. Morgan Chase and Citi. For more information on the ISSB standards, see our publications: ISSB takes hold: Six key insights from the PwC-IIF financial institutions surveyISSB continues enhancing SASB Standards with proposed amendments to three additional standards and IFRS S2 industry-based guidance Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guests Linda French is Global Head of Sustainability Policy & Regulation for J.P. Morgan Chase, based in Washington, DC. Linda leads the firm’s engagement globally on sustainability-related financial policy and regulation. Prior to joining J.P. Morgan Chase, Linda led the Investment Company Institute’s (ICI) global engagement on policy issues related to sustainable finance and ESG investing. Linda has also worked in private law practice, at the US Securities and Exchange Commission (SEC), and in the asset management industry. Tim Adamson is a Sustainability, Risk, and Finance executive with over 20 years of experience shaping strategy and disclosure at leading financial institutions. In his current role as Chief of Staff to the Chief Sustainability Officer at Citi, Tim is at the forefront of developing and implementing sustainability reporting frameworks. He has extensive experience leading the creation of sustainability-related regulatory disclosures, partnering across Finance, Legal, Risk, and Technology to build scalable processes for governance, data collection, and assurance. About our guest host David Challen is a partner in PwC’s sustainability practice. He has over 17 years of experience in public accounting, performing audit-related services to public companies, broker-dealers, swap dealers, and not-for-profit entities. David has led large and mid-sized audit teams for banking and capital market clients for audits of financial statements, internal controls over financial reporting, and examination and review procedures for broker dealers. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →IFRS in focus: New guidance and issues shaping 2026 reporting
1w ago00:45:55Tap to summarizeInternational Financial Reporting Standards (IFRS) are being shaped by a rapidly evolving global environment, including geopolitical conflicts, changing tariff policies, and increasingly complex private capital and artificial intelligence transactions. In this episode, we discuss the key accounting implications of these developments, including impacts on financial instruments and impairment assessments. We also cover new and amended IFRS Accounting Standards effective in 2026 and 2027—such as updates to IFRS 9 and the introduction of IFRS 18—and highlight ongoing standard setting projects that may affect future reporting. Also check out our In depth, Accounting implications of geopolitical conflicts. About our guests Martin Boucher is the corporate accounting topic team leader in PwC’s Global Assurance Quality - Corporate Reporting Services group. Martin has over 25 years of financial accounting experience, and as the corporate accounting topic team leader, he leads the development of PwC’s global view on a variety of financial reporting matters, drives quality and connectivity throughout the PwC network, and helps local teams solve complex accounting issues in a practical way. Gerda Burger is a director in PwC’s Global Assurance Quality - Corporate Reporting Services group. She has over 20 years of experience in accounting technical and auditing in the UK, US, and South Africa. Over the last 7 years she has worked in PwC’s Global Assurance Quality team responsible for corporate reporting and assurance methodology. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →Sustainability now: Energy tax credits and the FEOC rule
2w ago00:29:34Tap to summarizeForeign Entity of Concern, or FEOC, rules and energy tax credits are reshaping how companies evaluate eligibility and structure investments across the energy sector. In this episode, we explore how the foreign entity of concern framework—introduced under the One Big Beautiful Bill Act—applies at both the taxpayer and project level across the energy sector. We cover recent IRS and Treasury guidance and highlight practical challenges related to supply chain tracing, compliance, and financing. Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards.About our guest Jennifer Bernardini is a managing director in our Specialized Tax Services Washington National Tax Services Federal Tax Services practice with a primary focus on energy resilience and sustainability taxation matters. Jennifer has over 20 years of experience in energy tax law and policy. Prior to joining PwC, Jennifer served for over 20 years in the US Treasury Department. Jennifer's practice focuses on tax issues related to renewable energy, regulated utilities, natural resources, and manufacturing. In recent years, Jennifer was heavily involved in the drafting of Inflation Reduction Act (IRA) credit guidance and provided technical assistance to the drafters of the One Big Beautiful Bill Act (OB3). About our guest host Diana Stoltzfus is a sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm’s perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →Government grants: Understanding new FASB guidance
3w ago00:30:25Tap to summarizeGovernment grant accounting under US GAAP is evolving with ASU 2025-10. This episode explores the updated model, including scoping, recognition and measurement, and the distinction between asset and income grants. We also cover presentation and disclosure requirements, along with practical considerations for adoption of this new FASB guidance.For more information, read our In depth, FASB issues guidance on accounting for government grants. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestAngela Fergason is a partner and standard setting leader in PwC's National Office who specializes in accounting for revenue and employee compensation arrangements, among other related topics.About our guest hostPat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →OECD Pillar Two: Tax implications for US multinationals
Apr 1400:44:50Tap to summarizeThe OECD’s January 2026 Administrative Guidance on Pillar Two introduces new safe harbor provisions that could significantly affect how US multinationals are taxed globally. This episode breaks down the key provisions and their accounting and financial reporting implications.In this episode, we discuss:1:13 – Background on Pillar Two and core concepts 6:57 – Overview of the OECD Administrative Guidance 17:10 – Criteria for the Side-by-Side Safe Harbor 21:46 – Ultimate Parent Entity Safe Harbor overview 25:25 – Key accounting and financial reporting considerations33:21 – Extension of the Country-by-Country Safe Harbor35:15 – Final reminders and key takeaways For more information on accounting for Pillar Two, read our In depths, OECD Pillar Two: Time to act on the global minimum tax and Accounting for Pillar Two: Frequently asked questions. Also, check out our Income taxes guide for additional background on existing guidance.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsPat Brown is PwC’s National Tax Office Co-Leader. Prior to joining PwC, he spent 16 years in the private sector, including as the director of tax policy for a Fortune 50 company. Pat has also served in the US Treasury’s Office of Tax Policy as an attorney-advisor and as Associate International Tax Counsel.Jennifer Spang is PwC’s National Office income tax accounting leader, specializing in tax accounting under US GAAP and IFRS. She has over 30 years of experience helping companies in a variety of industries navigate complex tax accounting matters.About our guest hostKyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →How will US public policy shape business in 2026?
Apr 700:43:08Tap to summarizeThe US public policy landscape continues to evolve and impact US and global businesses. We cover key developments in Washington, D.C., including tariffs, AI, and other areas as well as at the SEC and PCAOB, along with what it all means for financial reporting and strategic decision-making.In this episode, we discuss:1:04 – Overview of the 2026 public policy environment and business implications 4:17 – Affordability challenges and limits of policy solutions9:35 – Tariff strategy shifts and ongoing uncertainty for businesses13:43 – SEC and PCAOB priorities and leadership changes 27:51 – INVEST Act and the outlook for capital formation 31:06 – AI governance and the fragmented state and federal approach 36:48 – Key takeaways and what businesses should monitor in 2026For more on tariffs, listen to our recent episode, Tariff uncertainty: Business and financial reporting impacts. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guestsRoz Brooks is PwC's US Public Policy Leader. Roz is responsible for ensuring PwC has a voice in important debates at the nexus of business and government and helping the firm successfully execute its business strategy. Roz leads PwC’s engagement with Congress, the White House, regulatory agencies, state and local governments, and organizations including trade associations, think tanks, and NGOs.Michael O’Brien is a PwC Director in the Office of Government, Regulatory Affairs & Public Policy. Michael represents the firm and its interests before Congress, the Executive Branch and federal regulatory agencies. He has advocated on the firm's behalf on matters including the implementation of Sarbanes-Oxley and Dodd-Frank, state and federal taxation matters, IFRS, litigation reform, and the competitiveness of the U.S. capital markets. Besides assisting in general lobbying activities, Michael has researched and developed periodic political analyses and strategies for firm distribution.About our guest hostKyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →Derivative vs. revenue: Key impacts of new FASB guidance
Mar 3100:26:07Tap to summarizeASU 2025-07, Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract, is new FASB guidance that adds a derivative scope exception and clarifies the boundary between revenue and financial instruments guidance for share-based non-cash consideration from customers. In this episode, we discuss:2:39 – New derivative scope exception for contracts tied to operations11:05 – Applying revenue versus financial instruments guidance 14:55 – Examples illustrating application of the share-based consideration guidance22:59 – Effective date, transition, and adoption considerationsFor more information, read our In depth, FASB issues new standard on derivative and revenue scoping and check out chapter 3 of our Derivatives and hedging guide.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestBret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.Angela Fergason is a partner and standard setting leader in PwC's National Office who specializes in accounting for revenue and employee compensation arrangements. She also consults on a range of financial reporting issues impacting technology companies.About our guest hostDiana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →Hedge accounting: How new guidance will impact your risk strategy
Mar 2400:34:37Tap to summarizeIn this episode, we explore the FASB’s latest hedge accounting guidance and what the changes mean for a company’s risk management strategies. We also preview what’s ahead for hedging on the FASB’s standard setting agenda.In this episode, we discuss:0:46 – Overview of recent hedge accounting updates4:24 – New choose-your-rate debt hedge accounting model10:09 – Updates affecting purchases and sales of nonfinancial assets21:09 – What’s ahead on the FASB’s hedge accounting agenda30:23 – Adoption considerations and transition opportunitiesFor more information, read our In depth, FASB issues hedge accounting improvements, and check out our Derivatives and hedging guide for additional background on existing guidance.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guestsChip Currie is a partner in PwC’s National office with 30 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments under both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial services clients on treasury-related matters.Nick Milone is a partner in PwC’s Financial Markets & Real Estate practice. He advises companies on current accounting issues, developments, and the application of accounting standards. Nick provides accounting advisory services to many of PwC’s clients on structured transactions, derivatives and hedging activities, transfers of financial assets, securitizations, financings, investments, valuation, and other issues.About our guest hostDiana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →Sustainability now: GHG Protocol update—Scope 3 and more
Mar 1900:51:07Tap to summarizeA 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 potential GHG Protocol revisions, including revisiting proposed changes to the Scope 3 Standard and how key decisions are taking shape in the process. We discuss updates to organizational boundaries, materiality thresholds, and new scope 3 categories plus the potential implications of the newly released land sector and removals standard. In this episode, we discuss:1:43 – Key updates on the Corporate Standard and Scope 3 Standard revision process12:19 – The introduction of Category 16 (Other value chain emissions) and related challenges17:09 – Minimum boundaries and expanding expectations for value chain emissions21:15 – Scope 3 data quality, disaggregation, and disclosure proposals26:01 – Scope 3 category 15 (Investments) and alignment with PCAF methodologies30:21 – Clarifying scope 3 category 10 (Processing of sold products) and category 11 (Use of sold products)36:21 – Actions and Markets Technical Working Group progress and “book and claim” concepts39:11 – Newly-issued Land Sector and Removals Standard and implementation considerations46:17 – Timeline and practical guidance for companies preparing for changeFor more on the GHG Protocol, see our publications:PwC shares feedback on GHG Protocol Scope 2 Guidance amendmentsGHG Protocol announces Scope 2 Public ConsultationGHG Protocol publishes Land Sector and Removals StandardAbout our guestColin Powell is PwC Canada’s Technical Net Zero Leader. His work focuses on GHG quantification, life cycle assessment across many impact categories, GHG target setting, and developing decarbonization strategies. He has supported companies in quantifying over 1 billion tonnes of GHG emissions and worked previously as a consultant supporting global clients to understand their GHG emissions and how they can decarbonize. Colin sits on the GHG Protocol’s Scope 3 Technical Working Group, helping to shape the revision of the global standards used to account for GHG emissions. Colin is also a Professional Engineer (Ontario) and holds a PhD in wastewater treatment modeling.About our hostHeather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →Tariff uncertainty: Business and financial reporting impacts
Mar 1700:35:04Tap to summarizeThe US tariff landscape shifted again following the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In this episode, we discuss what the ruling means for importers, including potential refunds, accounting and financial reporting considerations, compliance challenges, and the continued use of other tariff authorities. In this episode, we discuss:1:29 The current tariff landscape and the Supreme Court’s IEEPA ruling6:57 Practical steps companies can take now8:56 Accounting for potential tariff refunds13:11 Operational, administrative, and compliance challenges17:42 Downstream accounting impacts for customers and suppliers20:50 New Section 122 tariffs and other tariff authorities still in effect25:27 Tariff mitigation strategies, including drawback and supply chain planningFor more, read our In depth, Accounting implications of tariffs. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guestSharon Martin is a principal with PwC’s Customs and International Trade practice with extensive experience advising clients on both trade compliance and strategic planning related projects. Sharon has worked with clients in a variety of industries providing strategic advice on customs advisory, risk mitigation, and duty planning.About our guest hostPat Durbin is a Deputy Chief Accountant in PwC’s National Office. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
Transcribe →