PwC's accounting podcast
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PwC's accounting podcast
Reporting reset – Loans, receivables, and investments
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We continue our back-to-basics series on financial statement presentation and disclosure with a focus on loans, receivables, and investments – accounts that affect nearly every business. In this episode, we walk through the key presentation and disclosure requirements and examine recent guidance updates for creditors accounting for certain loan modifications.
In this episode, we discuss:
- 2:05 – Key considerations for loans and receivables, including:
- 3:08 – Presentation in the balance sheet and income statement
- 7:20 – Disclosure requirements
- 8:35 – New guidance (ASU 2022-02) on creditors’ accounting for certain loan modifications
- 13:30 – Key considerations for investments, including:
- 14:05 – Presentation in the balance sheet and income statement
- 18:22 – Disclosure requirements
For more information, see chapter 9 of our Financial statement presentation guide and our Loans and investments guide. You can also listen to the other episodes in this miniseries:
- Reporting reset – Presentation fundamentals
- Reporting reset – Fair value disclosures
- Reporting reset – Consolidation disclosures
- Reporting reset – Stock-based compensation
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About our guest
Catherine Espino is a partner in PwC’s National Office with 20 years of experience serving large financial institutions, broker-dealers, as well as smaller subsidiaries and private companies. Catherine focuses on advising companies within the financial services and non-financial services sectors on significant and complex accounting issues.
About our guest host
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
