• Summary

  • Our accounting podcast features PwC specialists discussing today's most compelling accounting, regulatory and financial reporting issues. From the new leases and revenue standards to CECL to LIBOR rate replacement, PwC Partner Heather Horn hosts each episode tackling a single topic and providing listeners with key takeaways to stay informed on these important accounting matters.
    © 2022 PwC's accounting podcast
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Episodes
  • Sep 29 2022

    The Global Reporting Initiative (GRI)  is celebrating its 25th anniversary this year. In this special episode, host Heather Horn was joined by Eelco van der Enden, CEO of GRI, and Nadja Picard, PwC’s Global Reporting Leader, to discuss the voluntary ESG reporting landscape and why it matters to investors.

    In this episode, you will hear them discuss:

    • 0:45 - The 25th anniversary of GRI and increased adoption of its voluntary reporting standards
    • 4:22 - An overview of the main pillars of GRI
    • 12:22 - Why investors are asking for GRI reporting
    • 15:56 - The future of impact reporting
    • 24:40 - The importance of complete, rather than selective, reporting
    • 32:15 - Targets and goals: why transparent reporting matters
    • 38:02 - Looking ahead to the new ESG reporting landscape

    For more information about recent developments in ESG strategy and reporting, listen to our previous podcasts that detail ESG incentives in the Inflation Reduction Act and provide insights on ESG disclosures that matter to investors. 

    Eelco van der Enden is the CEO of the Global Reporting Initiative. Prior to this role, Eelco led PwC’s global ESG platform for the Tax & Legal and People Services, and PwC's Tax Administration Consulting practice. Eelco is also Chairman of the Tax Policy Group of Accountancy Europe, and has published multiple articles on tax governance and reporting. 

    Nadja Picard is PwC’s Global Reporting Leader. In this role she leads PwC’s global initiative to help clients transform their corporate reporting to meet investor and stakeholder demands for trusted and assured reporting beyond financial reporting. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially IPOs.

    Heather Horn is PwC’s National Office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

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

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    42 mins
  • Sep 27 2022

    In our Toolkit podcast series, we take a deep dive into one accounting topic each month that goes beyond the basics and into areas that require judgment. This month, we are covering impairments – a complex topic with a variety of accounting and reporting considerations.

    In this episode, Heather Horn was joined by PwC National Office partner Andreas Ohl and PwC managing director Adam Smith to dive into goodwill and indefinite-lived intangible asset impairments, including the impact of current economic conditions on that assessment. 

    In this episode, you will hear them discuss:

    • 1:26 - Goodwill from an economic lens
    • 7:23 - Measuring goodwill impairment at the appropriate unit of account
    • 17:02 - Reminders for assessing triggering events and performing the quantitative test 
    • 29:12 - Key challenges seen in practice
    • 32:32 - Assessing indefinite-lived intangible assets
    • 39:34 - Final advice on assessing goodwill for impairment

    Want to learn more? Listen to other episodes in our impairment toolkit series on long-lived assets, inventory and other current assets, and financial instruments, along with previous podcasts on impairment accounting, including accounting for goodwill and other impairments and answers to your impairment valuation questions. For episodes on segments that address the identification of reporting units, check out disclosure requirements for segments, and 5 things to know about segment reporting.

    Adam Smith is a managing director with over 20 years of experience related to performing valuations of businesses, business interests, intangible assets, and derivatives. Adam’s valuation specialization supports a wide range of purposes, including financial reporting, litigation support, corporate planning and consulting, and mergers and acquisitions.

    Andreas Ohl is a partner in PwC's National Office focused on thought leadership, standard setting, and mergers and acquisitions under US GAAP and IFRS. In addition to his US responsibilities, he leads the sustainability topic team for the PwC global network. Andreas is chairman of the Business Valuation Standards Board at the International Valuation Standards Council, is a member of the working group that authored the AICPA's in-process R&D guide, and has served as a member of the FASB's Valuation Resource Group.

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

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    48 mins
  • Sep 22 2022

    After years of increasingly vocal demand for enhanced transparency about ESG matters from investors and other stakeholders, regulators and standard setters in various jurisdictions issued definitive proposals to transform ESG reporting in 2022.

    So far this year, proposed ESG disclosures have been released in the European Union (EU) as part of the Corporate Sustainability Reporting Directive (CSRD), internationally by the International Sustainability Standards Board (ISSB), and in the US by the SEC.

    These “big three” proposals would each require expansive sustainability disclosures — although their proposed scopes and other details vary. In this episode, Heather Horn, partner in PwC’s National Office, brings you an audio version of our In the loop comparing the three proposals. 

    In this podcast, you’ll hear:

    • 1:01 - Background on the “big three” proposals
    • 12:45 - Comparison of the general features of the proposals
    • 17:30 - Differences in concepts of materiality
    • 22:01 - Overview of respective targets and transition plan disclosure requirements
    • 26:31 - Overview of respective greenhouse gas (GHG) emissions reporting requirements
    • 31:01 - Comparison of GHG scope 1 and scope 2 disclosures
    • 35:43 - Comparison of GHG scope 3 disclosures
    • 39:02 - Comparison of assurance requirements
    • 43:01 - Overview of effective dates and transition

    Refer also to the print version, Navigating the ESG landscape. For further insights, see:

    • The SEC wants me to disclose what? The SEC’s climate disclosure proposal
    • What's CSRD? You should already know
    • What you need to know about the ISSB's Exposure Drafts

    Heather Horn is PwC’s National Office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

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

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    49 mins

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