Podcast Episodes

Accounting for US tax reform - One Big Beautiful Bill Act and more

As sweeping US tax reform takes effect in 2025, corporate taxpayers face important changes. These include extensions of and modifications to key Tax …

6 months, 4 weeks ago

Sustainability now: A primer on California climate reporting

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

California’s climate reporting is coming, but many que…

7 months ago

Financial asset transfers – Accounting fundamentals

In this episode, we focus on transfers of financial assets. The discussion breaks down the fundamentals of ASC 860, clarifies when a transfer qualifi…

7 months ago

Sustainability now: The EU Taxonomy Regulation gets simplified

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

In this episode, we break down the amendments to the E…

7 months, 1 week ago

Sustainability now: Energy credits after the beautiful bill

The Inflation Reduction Act introduced a broad range of renewable energy tax credits. Now, the One Big Beautiful Bill Act (OB3) has reshaped these in…

7 months, 2 weeks ago

Who’s the accounting acquirer? Navigating new bus com guidance

In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combinatio…

7 months, 3 weeks ago

Sustainability now: EU Omnibus in motion – August 2025 update

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

Recent weeks have brought notable progress on the Euro…

8 months ago

Revenue accounting reset - Presentation and disclosure

We continue our revenue accounting podcast miniseries with an episode focused on presentation and disclosure. From balance sheet and income statement…

8 months, 1 week ago

Revenue accounting reset – Consideration payable to a customer

We continue our revenue accounting podcast miniseries with a discussion on payments to customers—an area that can raise complex accounting questions,…

8 months, 2 weeks ago

Revenue accounting reset – Variable consideration

We continue our revenue accounting miniseries with an episode taking a closer look at variable consideration—an essential and sometimes complex eleme…

8 months, 3 weeks ago