Talking ESG: Building effective sustainability reporting governance
A critical step in getting ready for new sustainability reporting requirements is building a comprehensive governance framework. In this episode, host Heather Horn sits down with Stephen Parker and Ma...
18 Huhti 202447min
Leasing real estate? What lessees need to know
In this next episode in our miniseries on lease accounting, we focus on lessee accounting for real estate leases. From lease incentives to build-to-suit arrangements and more, we cover some of the key...
16 Huhti 202435min
Talking ESG: Role of the C-suite in sustainability reporting
While the changing global sustainability reporting landscape may pose challenges for preparers, there continue to be opportunities for companies in every industry to take a holistic approach to disclo...
11 Huhti 202443min
Leases: Brushing up on “day 2” accounting
We continue our miniseries on lease accounting. In this episode, we discuss “day 2” lease accounting, focusing on lease remeasurements, subleasing, and lease impairments. In this episode, you’ll hear...
9 Huhti 202436min
Talking ESG: Building sustainability reporting capacity
The International Sustainability Standards Board (ISSB) under the IFRS Foundation last year released IFRS S1 and IFRS S2, representing a step toward the organization’s goal of achieving a comprehensiv...
4 Huhti 202439min
Lease classification – Finance or operating lease?
This first episode in a miniseries on lease accounting focuses on lease classification. We provide an overview of the differences between finance and operating leases and discuss the criteria for clas...
2 Huhti 202447min
Asset acquisition accounting
We wrap up our miniseries exploring accounting for property, plant, and equipment with a discussion of asset acquisitions. In this episode Host Heather Horn is joined by PwC National Office partners M...
26 Maalis 20241h
Long-lived assets held for sale
We continue our miniseries exploring accounting for property, plant, and equipment. In this second episode we discuss the treatment of long-lived assets that are held for sale, from impairment to acco...
19 Maalis 202426min
