ASU 2025-07, Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract, is new FASB guidance that adds a derivative scope exception and clarifies the boundary betw...

In this episode, we explore the FASB’s latest hedge accounting guidance and what the changes mean for a company’s risk management strategies. We also preview what’s ahead for hedging on the FASB’s standard setting agenda.In this episode,...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.In this episode, we explore the latest on potential GHG Protocol revisions, ...

The US tariff landscape shifted again following the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In this episode, we discuss what the ruling means for importers, including ...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.The GHG Protocol’s proposed updates to its guidance on scope 2 emissions int...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.Energy demand is rising at a pace few anticipated, driven by AI, data center...

On February 24, the Council of the European Union officially adopted the ‘Omnibus’ directive. Key aspects of the ‘Omnibus’ directive include changes to the scope of entities subject to the Corporate Sustainability Reporting Directive (CSRD) and...

California’s climate disclosure laws are entering a critical phase as key compliance deadlines approach. SB 253 (the Climate Corporate Data Accountability Act) requires companies to report greenhouse gas (GHG) emissions in accordance with the G...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.It’s that time of year, with many focused on year-end reporting. After wrapp...

It’s that time of year, with many focused on year-end reporting. After wrapping up our Year-end toolkit series last week, we revisit another set of conversations that are especially relevant right now. We’re re-releasing the kickoff ep...

We continue our year-end toolkit series with insights on key areas of the year-end accounting and reporting process. Today’s episode focuses on the finance team’s engagement with the audit committee, which faces a packed agenda and expanding ov...

We continue our year-end toolkit series sharing insights on key areas of the year-end accounting and reporting process. In this episode, we focus on the statement of cash flows—an area that remains critical to investors and continues to get foc...

As signs of market stabilization emerge, companies are reassessing their deal strategies for 2026. In this episode, we explore IPO and M&A trends, the influence of AI and macroeconomic shifts, and the steps finance teams can take now to be ...

In this episode, we share key insights and reminders on navigating materiality judgments. We revisit the fundamentals of SAB 99, explore how to apply both quantitative and qualitative considerations, address identified errors, and more.I...

This episode explores key accounting and reporting considerations for year-end financial reporting. Technical leaders from our National Office share reminders and timely insights across a range of topics, including tariffs, income taxes, held-f...

In this final episode of our SEC-focused series, we discuss SEC comments on revenue. Revenue is the top line for a reason; it’s closely watched by investors and therefore the SEC staff as well. From performance obligations to disaggregated reve...

We continue our SEC-focused series with a discussion of management’s discussion and analysis (MD&A), a topic that remains a consistent focus in SEC staff comment letters. In this episode, we explore the latest trends, common themes, and are...

In this episode, we debrief the 2025 AICPA Conference in Washington, DC, highlighting key takeaways including perspectives from SEC Chairman Paul Atkins and other regulatory leaders. Topics include the SEC’s rulemaking priorities for 2026, tren...

We continue our SEC-focused series with a discussion of segment disclosures, reporting trends, and early comment letter themes emerging from the adoption of the new standard. In this episode, we explore common staff observations, including the ...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comThe GHG Protocol has released its long-awaited proposed updates to the Scope ...

We continue our SEC-focused series with a discussion on transaction-related matters, including IPOs, mergers and acquisitions, spinoffs, and divestitures. Our guests share insights into the SEC preclearance process and common SEC comment letter...

We continue our SEC-focused series with an episode on non-GAAP financial measures, commonly used by companies to supplement their financial statements and provide investors with a deeper understanding of their performance or financial condition...

The levelized cost of electricity (LCOE) is a widely-cited metric used to compare the cost of energy from different power sources—but it’s often misunderstood and misused. This week, host Heather Horn is joined by Karl Hausker, Senior Fellow at...

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, we take a closer look at the modernization of the Greenhouse...

In this episode, we explore the FASB’s new software cost guidance and its impact on accounting for internal‑use software—what’s in scope, how to evaluate the revised capitalization criteria, the effective date and transition, and other key chan...