Convertible debt accounting: Making sense of complex terms
Convertible debt can offer an issuer a lower-cost financing alternative, but the accounting can be complex depending on the instrument’s terms, settlement features, and related transactions. This epis...
14 Heinä 28min
Debt restructuring: Accounting for borrowers
Debt restructuring accounting remains top of mind for borrowers as companies refinance debt that may have been issued in a very different interest rate environment. This episode discusses the accounti...
7 Heinä 39min
Beyond debt: Accounting for other liability-classified arrangements
Liability classification under US GAAP extends well beyond traditional loans and bonds. In this episode, we discuss common arrangements that may be accounted for as liabilities, including preferred st...
30 Kesä 31min
Current or noncurrent? Getting debt classification right
Debt classification can significantly affect liquidity metrics, covenant compliance, and how stakeholders view a company’s financial position. This episode discusses the accounting guidance for classi...
23 Kesä 36min
Disaggregated expense disclosures: Don’t roll the DISE
The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income statement expense captions beginning in 2...
16 Kesä 42min
Setting the standard: FASB activity in 2026
FASB standard setting activity continues full steam ahead in 2026, with projects focused on crypto assets, hedge accounting, liability-versus-equity classification, the statement of cash flows, and ot...
9 Kesä 24min
Governance beyond the boardroom: Insights for finance leaders
In a complex business environment, governance extends well beyond the boardroom. This episode explores how finance leaders can help connect information, risk, strategy, and oversight to support effect...
4 Kesä 35min
Sustainability now: “Clearing the air” on GHG Protocol updates
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. The GHG Protocol continues to evolve as companies prepare for expanding climate reporting requirements ...
26 Touko 38min
