Podcast Episodes
Back to SearchTalking ESG: Building sustainability reporting capacity
The International Sustainability Standards Board (ISSB) under the IFRS Foundation last year released IFRS S1 and IFRS S2, representing a step toward …
2 years, 3 months ago
Lease classification – Finance or operating lease?
This first episode in a miniseries on lease accounting focuses on lease classification. We provide an overview of the differences between finance and…
2 years, 3 months ago
Asset acquisition accounting
We wrap up our miniseries exploring accounting for property, plant, and equipment with a discussion of asset acquisitions. In this episode Host Heath…
2 years, 4 months ago
Long-lived assets held for sale
We continue our miniseries exploring accounting for property, plant, and equipment. In this second episode we discuss the treatment of long-lived ass…
2 years, 4 months ago
Impairment of long-lived assets held and used
Got property, plant, and equipment? We’ve got you covered with a miniseries that explores the key judgments and complexities on the topic. We kick of…
2 years, 4 months ago
A primer on GHG emissions reporting
The GHG Protocol has been one of the most widely used sustainability reporting frameworks for companies reporting GHG emissions information. With the…
2 years, 4 months ago
Presenting restricted cash
We continue our podcast series focused on financial statement presentation.
In this episode, host Heather Horn sits down with Bret Dooley, Deputy Chie…
2 years, 4 months ago
CSRD spotlight: The green taxonomy for financial institutions
The European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effec…
2 years, 5 months ago
Presenting the balance sheet – to net or not to net
We continue our month of podcasts focused on financial statement presentation.
In this episode, host Heather Horn sits down with Bret Dooley, Deputy C…
2 years, 5 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…
2 years, 5 months ago