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PwC's accounting podcast
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.
PwC's accounting podcast
Latest Episodes
Back to basics: Consolidation–Presentation and disclosures
To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated entities are reflected in the financial statements, the disclosure r...
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Back to basics: Consolidation—Determining the primary beneficiary
We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determine which party, if any, should consolidate a variable interest entity (VIE). We explore key considerations for identifying a VIE’s primary b...
Back to basics: Consolidation—Identifying a VIE
Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, including understanding the entity’s purpose and design, identifying variable...
Back to basics: Consolidation—Getting started
Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new Bac...
Environmental credits: Understanding new FASB guidance
Environmental credits accounting is changing with the introduction of ASC 818 (created by ASU 2026-02). New FASB guidance establishes a consistent accounting model for environmental credits and related obligations, addressing recognition, measu...
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