Talking ESG: Behind the scenes with the ISSB vice chair
This week, host Heather Horn is joined by a special guest from the International Sustainability Standards Board (ISSB). Vice Chair, Sue Lloyd gives us an inside look into the ISSB’s workplan, new proj...
25 Jul 202442min
Modifying a contract? Your revenue recognition may change
We continue our revenue podcast miniseries discussing contract modifications. Contract modifications are accounted for as either a separate contract or as part of the existing contract, depending on t...
23 Jul 202431min
IFRS financial performance reporting – The new landscape
This episode provides an overview of the new standard from the International Accounting Standards Board, the IASB. IFRS 18 is the new standard on presentation and disclosure in financial statements, w...
18 Jul 202438min
Identifying the contract – The first step in recognizing revenue
Our revenue miniseries continues with identifying the contract, the first step in the five-step model in the revenue standard. It's important to get this step right to appropriately apply the model fo...
16 Jul 202441min
Becoming nature positive: Integrating strategy and reporting
Host Heather Horn welcomes back Will Evison, a director in PwC UK’s Global Sustainability, Climate, and Nature Strategy practice, to provide an update on the work of PwC’s Centre for Nature Positive B...
11 Jul 202433min
Gross versus net revenue: Is your company the principal or agent?
This episode begins a podcast miniseries on revenue topics with a discussion of principal versus agent (PvA) or “gross versus net” revenue. In other words, the principal in a transaction records reven...
9 Jul 202436min
Determining fair value for business combinations and impairments
This episode dives into valuation relating to goodwill impairments, long-lived asset impairments, and business combinations. We discuss: 1:15 – The meaning of “fair value” in financial reporting5:55 –...
2 Jul 202452min
The consolidation framework - Identifying a VIE
We continue our miniseries on consolidation accounting and dive into the evaluation of variable interests and the characteristics of a variable interest entity (VIE). In this episode, we discuss: 1:...
11 Jun 202449min
