
Sustainability now: Inside the GHG Protocol’s Scope 2 changes
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com The GHG Protocol has released its long-awaited proposed updates to the Scope 2 Guidance. In this episode...
4 Dec 202540min

SEC now: 2025 comment letter trends on transactions
We continue our SEC-focused series with a discussion on transaction-related matters, including IPOs, mergers and acquisitions, spinoffs, and divestitures. Our guests share insights into the SEC precle...
2 Dec 202536min

SEC now: Non-GAAP 2025 comment letter trends
We continue our SEC-focused series with an episode on non-GAAP financial measures, commonly used by companies to supplement their financial statements and provide investors with a deeper understanding...
25 Nov 202536min

Sustainability now: Rethinking energy cost
The levelized cost of electricity (LCOE) is a widely-cited metric used to compare the cost of energy from different power sources—but it’s often misunderstood and misused. This week, host Heather Horn...
20 Nov 202537min

Sustainability now: Modernizing the GHG Protocol
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, we take a closer look at the modernization of the Greenhouse Gas (GHG) Protocol and its...
13 Nov 202537min

FASB's new software cost guidance
In this episode, we explore the FASB’s new software cost guidance and its impact on accounting for internal‑use software—what’s in scope, how to evaluate the revised capitalization criteria, the effec...
11 Nov 202549min

Sustainability now: GHG reporting trends and challenges
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com Greenhouse gas (GHG) reporting continues to evolve, with companies facing increasing complexity in navig...
30 Okt 202550min

Going for a spin: Accounting and reporting for spinoffs
In today’s episode, we unpack the complexities of spinoff transactions and their accounting implications. From identifying spinoffs to addressing key financial reporting considerations, our guests sha...
28 Okt 202530min



















