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PwC's accounting podcast

PwC's accounting podcast

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Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.

© 2025 PwC's accounting podcast
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Episodios
  • Who’s the accounting acquirer? Navigating new bus com guidance
    Aug 19 2025

    In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination. We also outline key changes in the FASB’s new guidance (ASU 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity) that impact this assessment.

    In this episode, we discuss:

    • 1:16 – Overview of business combinations and importance of identifying the acquirer
    • 6:12 – New FASB guidance applicable when the legal acquiree is a variable interest entity (VIE)
    • 10:33 – Factors to consider when determining the accounting acquirer
    • 17:35 – Effective date and transition provisions for adopting the new guidance

    For more information, see section 2.3 of our Business combinations guide.

    You may also be interested in our related podcast episodes mentioned during this discussion:

    • Accounting for business combinations: Being prepared for a deal – discusses the foundations of acquisition accounting
    • The consolidation framework - Identifying a VIE – explores the evaluation of variable interests and the characteristics of a variable interest entity (VIE)

    Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.

    About our guests

    Ryan Blacker is a director in PwC’s National Office specializing in the accounting for business combinations and crypto assets. Ryan consults with clients and engagement teams on complex accounting and financial reporting matters related to these topics.

    Matt Sabatini is a partner in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments.

    About our guest host

    Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.

    Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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    22 m
  • Sustainability now: EU Omnibus in motion – August 2025 update
    Aug 14 2025

    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 European Commission’s Omnibus package. In this episode, we examine the key developments from July — including amendments to the EU Taxonomy regulation, EFRAG’s extended deadline, and major revisions to the European Sustainability Reporting Standards (ESRS). We also discuss the potential implications for businesses as the legislative process advances, including why “wave 1” reporters must stay alert even if the changes aren’t finalized yet.

    In this episode, we discuss:

    • 1:09 – July’s major EU sustainability developments
    • 4:18 – Deadline extension for EFRAG revisions
    • 7:22 The “quick fix” delegated act and wave 1 reporting relief
    • 13:55 Major revisions to ESRS
    • 21:38 – Status of the broader content proposal
    • 25:15 – Breaking down the EU legislative process and expected timelines

    Get caught up on the EU Omnibus package:

    • New reliefs for ESRS ‘wave 1’ reporters
    • EFRAG’s next step toward revised ESRS
    • European Commission adopts revisions related to Taxonomy Regulation
    • Sustainability now: EU Omnibus in motion – June 2025 update
    • Sustainability now: EU Omnibus in motion – May 2025 update
    • Sustainability now: Navigating “Omnibus” uncertainty

    Looking for the latest developments in sustainability reporting?

    • Read PwC’s Sustainability reporting guide
    • Check out other episodes in our sustainability reporting podcast series

    About our guest

    Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.

    About our host

    Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting.

    Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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    34 m
  • Revenue accounting reset - Presentation and disclosure
    Aug 5 2025

    We continue our revenue accounting podcast miniseries with an episode focused on presentation and disclosure. From balance sheet and income statement classification to required disclosures under ASC 606, we highlight key guidance and address key areas where questions often arise in practice.

    In this episode, we discuss:

    • 1:27 – Income statement presentation of revenue
    • 4:16 – Balance sheet presentation considerations related to revenue
    • 9:38 – Overview of revenue disclosure objectives and the five primary disclosure areas:
      • 11:27 – Disaggregated revenue
      • 18:40 – Performance obligations
      • 23:26 – Significant judgments
      • 26:31 – Contract balances
      • 29:01 – Costs to obtain or fulfill a contract

    For more information, chapter 33 of our Financial statement presentation guide. You can also listen to the other episodes in this series:

    • Revenue accounting reset – Recognizing revenue
    • Revenue accounting reset – Variable consideration
    • Revenue accounting reset – Consideration payable to a customer

    Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.

    About our guests

    Christine Moore is a director in PwC’s National Office advising audit and non-audit clients on complex accounting and financial reporting matters. She advises on revenue arrangements for public and private companies across various industries, with a focus on companies in the pharmaceutical and life sciences industry.

    Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force.

    About our guest host

    Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.

    Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

    Más Menos
    34 m
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