Podcast Episodes

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…

11 months, 1 week 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…

11 months, 2 weeks 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…

11 months, 3 weeks 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,…

1 year 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…

1 year ago

Revenue accounting reset – Recognizing revenue

We kick off our latest accounting podcast miniseries on revenue accounting with a foundational discussion on revenue recognition. In this episode, we…

1 year ago

Lease accounting reset - Embedded leases

We continue our lease accounting podcast miniseries with an episode focused on embedded leases. Some arrangements to provide services or purchase inv…

1 year ago

Lease accounting reset – Variable rents

We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification an…

1 year ago

Sustainability now: ISSB clarifying greenhouse gas disclosures

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

In this episode, we highlight the proposed amendments …

1 year, 1 month ago

Lease accounting reset - Modifications and terminations

We continue our lease accounting miniseries with an episode focused on modifications and terminations. From determining whether a change results in a…

1 year, 1 month ago