Podcast Episodes

Sustainability now: Revised ESRS—Simplifications explained

The revised European Sustainability Reporting Standards (ESRS (2026)) introduce significant revisions, simplifications, clarifications, and new repor…

11 hours ago

SEC now: Recent developments shaping today’s landscape

SEC reporting and regulatory developments continue to move quickly. Proposals addressing semiannual reporting, filer status, and registered offerings…

1 week ago

Convertible debt accounting: Making sense of complex terms

Convertible debt can offer an issuer a lower-cost financing alternative, but the accounting can be complex depending on the instrument’s terms, settl…

2 weeks ago

Debt restructuring: Accounting for borrowers

Debt restructuring accounting remains top of mind for borrowers as companies refinance debt that may have been issued in a very different interest ra…

3 weeks ago

Beyond debt: Accounting for other liability-classified arrangements

Liability classification under US GAAP extends well beyond traditional loans and bonds. In this episode, we discuss common arrangements that may be a…

4 weeks ago

Current or noncurrent? Getting debt classification right

Debt classification can significantly affect liquidity metrics, covenant compliance, and how stakeholders view a company’s financial position. This e…

1 month ago

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 k…

1 month, 1 week ago

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 …

1 month, 2 weeks ago

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 informati…

1 month, 3 weeks ago

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 pre…

2 months ago