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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.
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The most recent episodes — sign up to get AI-powered summaries of each one.
- Today42 min
Disaggregated expense disclosures: Don’t roll the DISE
The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income statement expense captions beginning in 2027. This episode covers what the new disclosure requirements mean, why implementation may be more complex than expected, and how companies can start preparing their data, systems, processes, controls, and judgments now. For more on this topic read section 3.11 of PwC’s Financial statement presen...
- 1 weeks ago24 min
Setting the standard: FASB activity in 2026
FASB standard setting activity continues full steam ahead in 2026, with projects focused on crypto assets, hedge accounting, liability-versus-equity classification, the statement of cash flows, and other key accounting topics. While the pace of new accounting standards may appear quieter than in recent years, the Board has been actively evaluating stakeholder feedback from its agenda consultation process and advancing projects that could lead to significant future accounting updates. This epi...
- 1 weeks ago35 min
Governance beyond the boardroom: Insights for finance leaders
In a complex business environment, governance extends well beyond the boardroom. This episode explores how finance leaders can help connect information, risk, strategy, and oversight to support effective decision-making and organizational resilience. Along the way, we discuss practical insights from COSO's corporate governance framework and considerations for building governance structures that are intentional, connected, and fit for purpose. For more information, see COSO’s Corporate ...
- 3 weeks ago38 min
Sustainability now: “Clearing the air” on GHG Protocol updates
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. The GHG Protocol continues to evolve as companies prepare for expanding climate reporting requirements under the California SB 253 law, ESRS, and ISSB standards. In this episode, we discuss the Scope 2 consultation, the Land Sector and Removals Guidance, and the new Actions and Market Instruments Request for Feedback and White Paper, along with related implementation and reporting challenges. For ...
- 3 weeks ago44 min
SEC semiannual reporting proposal: Cutting quarters, not corners
The SEC’s proposal to allow optional semiannual reporting could significantly reshape public company reporting obligations and investor communications. SEC Division of Corporation Finance Director Jim Moloney joins the podcast to discuss what the proposal would change, why the SEC is considering the shift now, and the potential implications for companies, investors, and the public markets. For more on the SEC’s proposal, read our In brief, SEC proposes optional semiannual reporting fram...
- May 12, 202647 min
Sustainability now: Operationalizing the ISSB standards
A 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 (II...
- May 5, 202645 min
IFRS in focus: New guidance and issues shaping 2026 reporting
International 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...
- Apr 28, 202629 min
Sustainability now: Energy tax credits and the FEOC rule
Foreign 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.&n...
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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