Podcast Episodes
Back to SearchUnraveling the accounting for collaborative arrangements
We conclude our revenue miniseries with an episode on collaborative arrangements, which has its own guidance (ASC 808, Collaborative Arrangements) bu…
1 year, 8 months ago
Talking ESG: Behind the scenes with the ISSB vice chair
This week, host Heather Horn is joined by a special guest from the International Sustainability Standards Board (ISSB). Vice Chair, Sue Lloyd gives u…
1 year, 8 months ago
Modifying a contract? Your revenue recognition may change
We continue our revenue podcast miniseries discussing contract modifications. Contract modifications are accounted for as either a separate contract …
1 year, 8 months ago
IFRS financial performance reporting – The new landscape
This episode provides an overview of the new standard from the International Accounting Standards Board, the IASB. IFRS 18 is the new standard on pre…
1 year, 8 months ago
Identifying the contract – The first step in recognizing revenue
Our revenue miniseries continues with identifying the contract, the first step in the five-step model in the revenue standard. It's important to get …
1 year, 8 months ago
Becoming nature positive: Integrating strategy and reporting
Host Heather Horn welcomes back Will Evison, a director in PwC UK’s Global Sustainability, Climate, and Nature Strategy practice, to provide an updat…
1 year, 9 months ago
Gross versus net revenue: Is your company the principal or agent?
This episode begins a podcast miniseries on revenue topics with a discussion of principal versus agent (PvA) or “gross versus net” revenue. In other …
1 year, 9 months ago
Determining fair value for business combinations and impairments
This episode dives into valuation relating to goodwill impairments, long-lived asset impairments, and business combinations. We discuss:
1:15 – The me…1 year, 9 months ago
Making crypto assets less cryptic – Recent accounting developments
This episode covers the latest developments in the world of crypto assets from the current landscape to the regulatory environment to the accounting.…
1 year, 9 months ago
The consolidation framework – Determining the primary beneficiary
We conclude our miniseries on consolidation accounting with an episode on identifying the primary beneficiary of a VIE, the reporting entity required…
1 year, 9 months ago