In this episode, we break down the amendments to the EU Taxonomy Regulation adopted by the European Commission in July 2025. Learn about the changes, what they mean for both financial and non-financial companies, and what may still be on the ho...

The Inflation Reduction Act introduced a broad range of renewable energy tax credits. Now, the One Big Beautiful Bill Act (OB3) has reshaped these incentives with new compliance requirements, shifting timelines, and selective phaseouts. In this...

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 Acc...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comRecent weeks have brought notable progress on the European Commission’s...

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 ke...

We continue our revenue accounting podcast miniseries with a discussion on payments to customers—an area that can raise complex accounting questions, especially when those payments come in the form of equity. We examine when these payments redu...

We continue our revenue accounting miniseries with an episode taking a closer look at variable consideration—an essential and sometimes complex element in determining transaction price. From performance bonuses to volume-based rebates, we explo...

We kick off our latest accounting podcast miniseries on revenue accounting with a foundational discussion on revenue recognition. In this episode, we tackle recognizing revenue —the final step of the ASC 606 model—and examine how to determine w...

We continue our lease accounting podcast miniseries with an episode focused on embedded leases. Some arrangements to provide services or purchase inventory rely on the use of a specific asset to fulfill the contract. Even if the word “lease” do...

We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification and measurement. In this episode, we explore the complexities of usage-based and index-based paym...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, we highlight the proposed amendments to IFRS S2, the c...

We continue our lease accounting miniseries with an episode focused on modifications and terminations. From determining whether a change results in a new lease to navigating remeasurement requirements, we share practical insights and key remind...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comThe European Commission’s Omnibus package continues to make its way thr...

We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break down key considerations across the balance sheet, income statement, and statement of cash flows, ...

In this special episode, we explore whether top-performing finance functions have reached a “terminal value” in their cost-cutting journey – and what comes next. As technologies like AI and advanced analytics evolve, finance leaders are shiftin...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, help...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe're excited to share another video edition of our podcast on sustaina...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, help...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe're excited to share another video edition of our podcast on sustaina...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, help...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe're excited to share another video edition of our podcast on sustaina...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.We continue our video podcast miniseries focused on SEC reporting, hel...

Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex complianc...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comThis episode kicks off a new video miniseries focused on SEC reporting ...

As the first wave of companies report under the EU’s Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Repor...