Impairment of long-lived assets held and used
Got property, plant, and equipment? We’ve got you covered with a miniseries that explores the key judgments and complexities on the topic. We kick off with the impairment of long-lived assets that are...
14 Mar 202430min
A primer on GHG emissions reporting
The GHG Protocol has been one of the most widely used sustainability reporting frameworks for companies reporting GHG emissions information. With the evolution of the sustainability reporting landscap...
7 Mar 202439min
Presenting restricted cash
We continue our podcast series focused on financial statement presentation. In this episode, host Heather Horn sits down with Bret Dooley, Deputy Chief Accountant in PwC’s National Office leading our...
5 Mar 202436min
Presenting the balance sheet – to net or not to net
We continue our month of podcasts focused on financial statement presentation. In this episode, host Heather Horn sits down with Bret Dooley, Deputy Chief Accountant in PwC’s National Office leading ...
27 Feb 202425min
The consolidation framework – Determining the primary beneficiary
We conclude our miniseries on consolidation accounting with an episode on identifying the primary beneficiary of a VIE, the reporting entity required to consolidate the VIE. In this episode, we discus...
22 Feb 202431min
CSRD spotlight: Basics of reporting boundaries
The European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquarte...
22 Feb 202438min
Presenting discontinued operations
We continue our month of podcasts focused on financial statement presentation. In this episode, host Heather Horn sits down with Jay Seliber, a partner in PwC’s National Office specializing in busine...
20 Feb 202440min
Presenting the income statement
We continue our month of podcasts focused on financial statement presentation hot topics. In this episode, host Heather Horn sits down with Pat Durbin, a deputy chief accountant in PwC’s National Of...
13 Feb 202447min
