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PwC's accounting podcast: Daily Summaries Delivered
by PwC
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
The most recent episodes — sign up to get AI-powered summaries of each one.
- 2 days ago37 min
PCAOB landscape—What companies and auditors should know
New leadership and strategic priorities are shaping the PCAOB's approach to audit oversight. We discuss updates to audit firm quality control requirements, developments in standard setting and AI in auditing, and efforts to modernize inspections—and what these changes could mean for companies, audit committees, and auditors. 5:50 – New PCAOB leadership and priorities14:04 – PCAOB strategy and stakeholder engagement17:30 – Standard setting—independence, fraud, and NOCLAR22:48 – AI and technolo...
- 1 weeks ago20 min
Sustainability now—Real-world perspectives on business value
How are companies putting sustainability into practice to create business value? Nicole Vadori, Head of Enterprise Sustainability at TD Bank Group, shares her perspectives and experiences on integrating sustainability into business priorities, building stakeholder trust, and identifying risks and opportunities. Drawing on examples from her experience, we explore the role of sustainable finance, double materiality assessments, and sustainability capabilities in addressing emerging issues such ...
- 2 weeks ago40 min
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 year end and other projects underway. We discuss key projects on the FASB's agenda, potential changes to US GAAP, and why companies should be paying attention during the development phase. We also explore how companies can get involved and provide feedback during the standard setting process. Key topics and timestamps 2:24 – Cash equivalents, stablecoins, an...
- 3 weeks ago27 min
Sustainability now- Connecting strategy to business value
Sustainability strategies are evolving as companies focus on protecting margins, building resilience, and identifying opportunities for growth. We discuss how companies can drive business value by embedding sustainability into business strategy, connecting sustainability initiatives to financial outcomes, and using data to guide business decisions. Key topics and timestamps 1:31 — Embedding sustainability into business strategy10:06 — Quantifying the financial impacts of sustainability risks ...
- Oct 6, 202638 min
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 development processes. We discuss how companies can apply existing accounting guidance to new revenue recognition questions involving software licenses, SaaS, AI-enabled services, and commercial arrangements. Our guests also discuss capitalizing and classifying software development costs. Key topics and timestamps 1:47 — Software licenses versus s...
- Oct 1, 202640 min
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, global supply chain dependencies, and climate-related pressures. We discuss how these interconnected forces are creating strategic vulnerabilities and critical dependencies—and how companies can build resilience while identifying opportunities in an evolving global environment. Key topics and timestamps 1:45 — Geopolitics and infrastructure strategy ...
- Sep 29, 202619 min
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 business environment. We discuss how management can better support audit committee oversight through timely information, thoughtful scenario analysis, effective pre-read materials, and more forward-looking discussions—including as boards consider evolving areas such as AI, cybersecurity, geopolitical uncertainty, and regulatory change. Key topics and timestam...
- Sep 22, 202629 min
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 this episode, we continue our back-to-basics series with a look at the AETR calculation, including ordinary income, discrete items, when the usual AETR approach may not apply, and interim disclosures. Key topics and timestamps 1:11 — Calculating the AETR and interim tax provision3:54 — Forecasting ordinary income and tax expense6:31 — Defining ordinary i...
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About PwC's accounting podcast
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.
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