Podcast Episodes
Back to SearchBecoming 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…
2 years 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 …
2 years 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…2 years 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.…
2 years, 1 month ago
The consolidation framework - Identifying a VIE
We continue our miniseries on consolidation accounting and dive into the evaluation of variable interests and the characteristics of a variable inter…
2 years, 1 month ago
The consolidation framework – Getting started
We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the vari…
2 years, 1 month ago
Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards
In this podcast, host Heather Horn sits down with Katie Woods, a senior director in PwC's Global Corporate Reporting Services group, to discuss the r…
2 years, 2 months ago
Deciphering the accounting for equity-linked instruments
We wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments.
In this episode, we d…
2 years, 2 months ago
Understanding "mezzanine” equity
Next up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is no…
2 years, 2 months ago
Talking ESG: Taking advantage of Inflation Reduction Act incentives
While the Inflation Reduction Act (IRA) was enacted into law in 2022, the Department of the Treasury continues to provide guidance to taxpayers on ho…
2 years, 2 months ago