Revenue accounting reset - Presentation and disclosure
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 6...
5 Elo 202533min
Revenue accounting reset – Consideration payable to a customer
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...
29 Heinä 202541min
Revenue accounting reset – Variable consideration
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 performan...
22 Heinä 202536min
Revenue accounting reset – Recognizing revenue
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 ...
15 Heinä 202542min
Lease accounting reset - Embedded leases
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 fulfi...
8 Heinä 202545min
Lease accounting reset – Variable rents
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 comp...
1 Heinä 202535min
Sustainability now: ISSB clarifying greenhouse gas disclosures
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, we highlight the proposed amendments to IFRS S2, the climate-related disclosure standar...
26 Kesä 202527min
Lease accounting reset - Modifications and terminations
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...
24 Kesä 202533min
