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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
Navigating tariff uncertainty: Refunds, enforcement, and accounting
Tariffs levied by the US government continue to evolve, creating significant implications for finance and accounting teams, from accounting for tariff refunds and staying ahead of rising enforcement activity to financial reporting and internal ...
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Back to basics: Consolidation–Presentation and disclosure
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...
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...
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