Episodi
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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 standard from the International Sustainability Standards Board (ISSB). Learn how the changes aim to clarify greenhouse gas (GHG) reporting, specifically scope 3 emissions, and the potential implications they have on reporting.
In this episode, we discuss:
0:57 – Overview of IFRS S2, the role of the Transition Implementation Group, and what’s driving the amendments3:52 – Clarifying the definition of scope 3 category 15 (investments) emissions12:23 – Industry classification requirements for entities engaging in commercial banking and insurance-related activities16:28 – How to apply jurisdictional relief for GHG measurement methodology19:47 – Global warming potential (GWP) values and jurisdictional relief22:55 – Next steps for the exposure draft and recommendations for reporters in the interimLooking for the latest developments in sustainability reporting?
Refer to our publication on the ISSB’s exposure draft proposing amendments to IFRS S2Read PwC’s Sustainability reporting guideCheck out other episodes in our sustainability reporting podcast seriesAbout our guest
Marcin Olewinski is a PwC Assurance practice partner with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within the National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
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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, we share practical insights and key reminders for applying the guidance.
In this episode, we discuss:
1:12 – How to determine if a lease modification should be treated as a new lease or a remeasurement of the existing lease10:31 – Key accounting steps in a lease modification and remeasurement17:49 – Differentiating a lease termination from a modification20:59 – Example of a lease modification for downsizing leased space24:07 – Modifications to combined versus separate lease contractsFor more information, see chapter 5 of our Leases guide. You can also listen to the first episode in this series, Lease accounting reset - Presentation and disclosure. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to for the latest thought leadership.
About our guests
Marc Jerusalem is a managing director in PwC’s National Office specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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Episodi mancanti?
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
The European Commission’s Omnibus package continues to make its way through the legislative process. In this episode, we cover the most recent developments, including insights from recently leaked information and how businesses are reacting to potential changes.
In this episode, we discuss:
2:53 – The legislative status of the content proposal and areas of debate7:40 – Preparer feedback on the proposed changes in the content proposal10:13 – Leak of Delegated Acts proposed to be deleted: Highlights and implications14:46 – Changes to expect in the forthcoming ESRS drafts and timing of the comment period17:10 – Themes in feedback shared with EFRAG23:22 – Potential ESRS reliefs: materiality expansion, use of estimates, and grace periods for acquisitionsGet caught up on the EU Omnibus package:
Sustainability now: EU Omnibus in motion – May 2025 updateSustainability now: Navigating "Omnibus" uncertaintyEuropean Commission publishes ‘Omnibus’ proposalsLooking for the latest developments in sustainability reporting?
Read PwC’s Sustainability reporting guideCheck out other episodes in our sustainability reporting podcast seriesAbout our guest
Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break down key considerations across the balance sheet, income statement, and statement of cash flows, including what interim and annual disclosures are required as well as the treatment of lease incentives, sublease income, and more.
In this episode, we discuss:
2:12 – Current versus noncurrent lease liabilities5:37 – Presentation of lease incentives11:40 – Income statement presentation of lease expense16:29 – Classification of lease payments in the statement of cash flows26:25 – Annual and interim lease disclosure requirementsFor more information, check out our Leases guide and the leasing chapter of the Financial statement presentation guide.
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.
About our guests
Marc Jerusalem is a PwC National Office managing director specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows, as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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In this special episode, we explore whether top-performing finance functions have reached a “terminal value” in their cost-cutting journey – and what comes next. As technologies like AI and advanced analytics evolve, finance leaders are shifting focus from efficiency to insight – rethinking operating models, talent strategies, and what it means to create value in a digital era.
In this episode, we discuss:
1:18 – What “terminal value” means in finance and why top-performing functions may be approaching the limits of traditional cost-cutting4:57 – How evolving finance operating models are incorporating new approaches to data, talent, and technology9:07 – The rise of agentic AI and how autonomous agents are beginning to impact finance workflows18:51 – Key leadership priorities for finance organizations navigating AI adoption and long-term transformationFor more insights, read our publication Have top performing finance functions reached terminal value in the age of AI?
Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
About our guests
Adam Kennedy is a PwC consumer markets finance leader focusing on business process improvement and finance effectiveness for Fortune 500 companies with an emphasis in retail, hospitality, and gaming. Adam provides consulting services on technology-driven finance transformation, end-to-end revenue stream management, merger integration support, financial analysis and reporting, risk management, and process improvement.
Edward Ponagai is a PwC partner who leads large-scale back office transformations and merger integrations. He helps CFOs think through their organization’s big picture vision and purpose and drill down to address organizational challenges, operational processes, and technological innovations.
About our guest host
Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.
As the SEC undergoes significant leadership changes, this episode offers a timely look at how recent developments are reshaping regulatory priorities. We offer insights into what these changes mean for companies and what they may expect going forward.
In this episode, we discuss:
1:08 – The SEC’s leadership transition 6:35 – Interpretive guidance activity and compliance updates 14:53 – Crypto-related policy shifts 18:40 – Chair Atkins’ rulemaking priorities and enforcement strategy 26:28 – Executive compensation roundtable and potential disclosure reforms 32:19 – Legal challenges and the uncertain path ahead for the SEC’s climate rule 36:46 – Anticipated focus areas, including capital formation 40:09 – Practical advice for companies engaging with the SEC under its new leadershipIn case you missed it – check out the other episodes in this video podcast miniseries:
Inside SEC reporting: Capital formationInside SEC reporting: Acquisitions and divestituresInside SEC reporting: Pro forma financial informationInside SEC reporting: Form 8-K (current report)Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
Our guests:
Elad Roisman, partner in the Corporate Governance and Board Advisory Practice and the Financial Institutions Group (FIG) Practice at Cravath, Swaine & Moore LLP.
Lindsay McCord, a PwC National Office partner specializing in matters related to the SEC and the capital markets.
Our guest host:
Kyle Moffatt, PwC’s Professional Practice leader.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.
Energy planning is a business issue, not just a utility issue. As the energy transition accelerates, the demands on power systems are rapidly evolving. In this episode, we explore how emerging technologies like AI are reshaping the grid, the impact of rising electricity demand, and how companies in every industry can manage the growing risks and opportunities in sustainable energy.
In this episode, we discuss:
1:50 – How electricity is measured and why electricity demand is rising 5:53 – Grid vulnerabilities and strategies to energy planning 10:09 – Investment challenges: aging infrastructure, supply chains, and shifts in policy 20:51 – The potential and hurdles of advanced nuclear and hydrogen 26:40 – Managing peak demand through smart technologies, market design and policy 32:21 – How AI is driving energy demand and why cybersecurity is now critical for industrial systems 43:55 – What’s next: the role of solar, gas, and storage in a balanced gridLooking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards.
About our guest
Casey Herman is a PwC Sustainability partner, leading a firmwide, cross functional team that assists companies with important ESG and sustainability matters. His team’s work spans from accurately reporting ESG data and progress to designing and implementing sustainable business strategies. Casey has more than 35 years of experience providing trust and consulting services to energy and utility companies.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.
In today’s episode, we discuss Form 8-K, a critical SEC filing for timely disclosure of significant corporate events. While foundational in nature, Form 8-K reporting involves a range of complex triggers and tight deadlines. We explore the fundamentals and hot topics shaping today’s Form 8-K reporting environment—including cybersecurity disclosure requirements, materiality assessments, and frequent challenges.
In this episode, we discuss:
0:57 – Overview of Form 8-K reporting requirements4:13 – Cybersecurity incident triggers and reporting requirements7:58 – Key reminders and insights into frequent questions and common pitfalls, including:15:05 –Acquisitions, dispositions, restructurings, and impairments 21:40 – Corporate governance-related activities22:55 – Change in auditor25:21 – Material contracts27:04 – Change in segmentsIn case you missed it – check out the other episodes in this video podcast miniseries:
Inside SEC reporting: Capital formationInside SEC reporting: Acquisitions and divestituresInside SEC reporting: Pro forma financial informationBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
About our guests
Raquel Fox is co-head of Skadden's SEC Reporting and Compliance practice and the head of the firm's U.S. ESG practice. She concentrates her practice in the areas of capital markets, M&A, corporate governance, and general corporate and securities matters, advising clients on the full range of SEC reporting and compliance requirements.
Kevin Vaughn is a PwC National Office partner specializing in SEC reporting matters. He leverages his extensive experience to support PwC public company and pre-IPO clients on accounting and SEC reporting matters. Prior to joining PwC in 2023, he spent over 18 years at the SEC, most recently serving on the leadership team in the SEC’s Office of the Chief Accountant where he focused on technical accounting consultations, SEC rulemakings, and standard setting matters.
About our guest host
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, he spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation.
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.
As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down the proposed revisions to the Corporate Standard, Scope 2 Guidance, and Scope 3 Standard—highlighting what changes are being considered, why they matter, and how they could impact future reporting frameworks.
In this episode, we discuss:
2:26 – The significance of the GHG Protocol and the recent overhaul to its governance and standard setting process 8:58 – Key focus areas of the four technical working groups (Corporate, Scope 2, Scope 3, Market Instruments) 14:20 – Debates as to the starting point of emissions reporting: organizational boundaries 20:17 – Scope 3 reporting and integration into the Corporate Standard 24:53 – Complex judgments in reporting scope 3, category 15 (Investments): Financed emissions 28:41 – Scope 2 methodology updates: market-based versus location-based emissions 39:08 – New questions about market instruments and project-based actions 44:33 – Timeline for proposed updates and what stakeholders should do nowLooking for more on GHG emissions reporting?
Watch or listen in to our recent video podcasts on GHG reporting, Sustainability now: GHG measurement made manageable and Sustainability now: GHG reporting questions answered Check out our GHG podcast miniseries, Talking GHG, along with other Sustainability now episodes Read chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reporting Follow our series and subscribe to our weekly newsletter to stay in the loopGuest: Marcin Olewinski - PwC Assurance practice partner
Host: Heather Horn - PwC National Office Sustainability and Thought Leader
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.
In today’s episode, we discuss pro forma financial information. We break down when and why pro formas are required under SEC rules, and we discuss key considerations on preparation and presentation; we also share common pitfalls. Whether you’re dealing with an acquisition, divestiture, or capital raise, this episode brings you key insights to help you navigate the requirements for pro forma financial information.
In this episode, we discuss:
1:40 – Types of transactions that typically require SEC pro forma financial information 7:02 – “Significance” and when it triggers pro forma reporting requirements 10:22 – Types of filings in which pro forma financial information may be included 11:52 – Pro forma financial information reporting requirements12:18 – Reporting periods required 15:30 – Form and content of reporting 24:10 – Types of pro forma adjustments (i.e., transaction accounting, autonomous entity adjustment, management adjustment) 36:06 – Prohibitions on the presentation of pro forma financial information 38:25 – Other reminders, including treatment of multiple transactions and tax effectsIn case you missed it – check out the other episodes in this video podcast miniseries:
Inside SEC reporting: Capital formation Inside SEC reporting: Acquisitions and divestituresBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
About our guest
Scott Feely is a partner in PwC’s National Office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.
About our guest host
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.
In this episode, we provide an update on the European Commission’s Omnibus package and what it means for sustainability reporting under the ESRS framework. From the formal delay in wave 2 and wave 3 reporting requirements to expected simplifications of ESRS standards, we explore the latest legislative and technical developments and what companies should anticipate next. Drawing on insights from the recent EFRAG meeting and our response to their request for comment, we also highlight how stakeholder feedback is shaping the evolving landscape.
In this episode, we discuss:
1:19 – Overview of the EU’s omnibus package and its impacts to ESRS 3:00 – Legislative status of the “stop the clock” proposal and next steps for the content proposal 15:22 – EFRAG’s “actionable levers for substantial simplification” 18:38 – PwC’s response to EFRAG Questionnaire for Public Feedback: ESRS Set 1 Revision 31:39 – Status of proposed amendments to the EU taxonomy and advice for companies during this time of changeResources mentioned in today’s episode:
Sustainability now: Insights from the first CSRD reports In search of sustainable value: The CSRD journey begins PwC responds to EFRAG Questionnaire for Public Feedback: ESRS Set 1 RevisionLooking for the latest developments in sustainability reporting?
Refer to our publication on the EU Omnibus proposals along with our prior podcast episode, Sustainability now: Navigating “Omnibus” uncertaintyRead PwC’s Sustainability reporting guide Check out our sustainability reporting podcast seriesGuest: Diana Stoltzfus - Partner, PwC National Office
Host: Heather Horn - PwC National Office Sustainability and Thought Leader
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.
We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.
In today’s episode, we discuss acquisitions and divestitures—transactions that often involve complex reporting requirements. We cover technical guidance and practical implications for a range of deal-related topics, including significance tests, carve-out financials, spin-off considerations, and more. In a deal environment that is both volatile and diverse, understanding reporting nuances is essential for staying ahead of regulatory requirements and market expectations.
In this episode, we discuss:
2:39 – Overview of the current M&A environment 6:50 – Distinctions between business acquisitions under US GAAP and SEC rules 9:58 – Reporting considerations for significant acquisitions, including: 16:07 – Applying the three-part significance test 23:20 – Requirements tied to Form 8-K, registration statements, and Form S-4 31:02 – Practical M&A insights 38:31 – Divestiture reporting and carve-out financial statement considerations 49:30 – Standalone reporting for divested businesses, including spin-offs, subsidiary IPOs, and private sales.In case you missed it – check out the first episode of this video podcast miniseries, Inside SEC reporting: Capital formation. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
About our guests
Scott Feely is a partner in PwC’s National Office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.
Liz Crego is a seasoned deals advisor and our US Deals Clients and Markets leader who specializes in accounting and financial reporting associated with complex global transactions, including divestitures, capital raising activities, and M&A across sectors.
About our guest host
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex compliance landscape shaping renewable energy strategies today.
In this episode, we discuss:
1:19 – A refresher on the scope and objectives of the IRA 3:50 – How the administration change has affected clean energy projects and capital flow, including the role of new tariffs 14:59 – Complexities in prevailing wage, apprenticeship rules, and domestic content requirements 22:37 – Navigating guidance related to clean fuels and transferability of credits 33:33 – A look at positive outcomes like job growth, battery storage integration, and rising demand for renewables 33:36 – Strategic recommendations amid shifting policy, stakeholder expectations, and growing energy demands from AILooking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards.
About our guest
Randa Barsoum is a tax partner specializing in federal energy tax credits, advising on Inflation Reduction Act (IRA) tax credits, cost segregations, and fixed assets. Randa specializes in energy-related tax incentives and has been instrumental in guiding clients through the complexities of new tax legislation.
About our guest host
Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
This episode kicks off a new video miniseries focused on SEC reporting that will keep you up to speed on the SEC landscape and take a “back to basics” look at key reporting areas.
In today’s episode, we cover capital raising, one of the pillars of the SEC’s tripartite mission and a focus of the new SEC Chairman. Whether you're preparing for an IPO or navigating ongoing public company reporting, this discussion breaks down the key requirements and considerations. From SEC filing requirements to readiness, our guests share insights for companies at every stage of growth.
In this episode, we discuss:
1:11 – Overview of the capital markets, including IPO activity 4:48 – Key disclosure obligations for new public companies 17:47 – Overview of the IPO process (e.g., SEC reviews, confidential filings, roadshow and pricing process) 24:05 – Financial disclosures, interim reporting, and pro forma adjustments 32:36 – Public company readiness (e.g., governance, systems, investor communications) 36:12 – Other capital raising considerations (e.g., follow-on offerings, shelf registrations, seasoned issuer reviews)Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
About our guests
Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 25 years of experience serving clients and is a frequent contributor to PwC’s publications and communications.
Mike Bellin is a PwC Deals partner who leads PwC’s US Capital Markets practice. Mike advises clients on accessing the debt and equity capital markets by providing clients with technical/project management advice on complex accounting and financial reporting issues associated with the SEC registration process, IPOs, direct listings, SPAC mergers, 144A debt and equity offerings, divestitures, spin-offs and carve-outs, and GAAP conversions.
About our guest host
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].
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As the first wave of companies report under the EU’s Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the key findings from more than 250 published reports. They explore emerging trends, surprising gaps, and what these insights mean for companies yet to report.
In this episode, we discuss:
01:47 – Overview of PwC’s analysis of 250+ CSRD reports 04:29 – Key findings: variability in disclosures and early trends 08:49 – Most common material topics and sector-specific patterns 18:35 – Entity-specific disclosures: cybersecurity, AI, and tax 24:44 – Climate reporting practices and assurance observations 33:26 – Practical guidance for companies preparing to report under CSRDFor more on PwC’s analysis of 250 corporate sustainability statements, see our publication In search of sustainable value: The CSRD journey begins.
Looking for more on the investor survey referenced in today’s podcast? Check out PwC’s 2024 Global Investor Survey and PwC’s global investor survey: What’s top of mind for 2025?
About our guest
Nadja Picard is PwC’s Global Reporting Leader. In this role, she leads PwC’s global initiative to help clients transform their corporate reporting to meet investor and stakeholder demands for trusted and assured reporting beyond financial reporting. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially IPOs.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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In this episode, we continue our miniseries on financial statement presentation and disclosure with a focus on derivatives and hedging. Derivatives and hedging are topics applicable to many companies, but the accounting and related presentation and disclosures can be complex. This episode breaks down the requirements with practical insights and guidance.
In this episode, we discuss:
1:10 – An overview of derivatives and hedging, including common examples 3:34 – Balance sheet presentation 9:03 – Income statement presentation 11:42 – Cash flow statement classification 15:19 – Key disclosure requirementsFor more information, see chapter 19 of our Financial statement presentation guide and our Derivatives and hedging guide. You can also listen to the other episodes in this miniseries:
Reporting reset – Presentation fundamentals Reporting reset – Fair value disclosures Reporting reset – Consolidation disclosures Reporting reset – Stock-based compensation Reporting reset – Loans, receivables, and investmentsBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
About our guest
Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.
We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.
With the first wave of companies reporting under the European Sustainability Reporting Standards (ESRS), we address some practical implementation questions about GHG emissions reporting and provide practical examples to help companies apply the ESRS requirements.
In this episode, we discuss:
2:45 – Organizational boundary guidance under the GHG Protocol versus ESRS, including insights on some challenges companies are facing5:27 – Reporting emissions from leased assets13:13 – Reporting emissions associated with investment entities18:33 – Scope 3 measurement and minimum boundaries44:02 – Determining relevant scope 3 categories50:25 – Complexities when disclosing targetsLooking for more on GHG emissions reporting?
*Refer to our publication on the EU Omnibus proposals to amend certain of the reporting requirements, including some that may be mentioned in this episode (this episode was recorded prior to the release of the Omnibus)Watch or listen in to last week’s video podcast, Sustainability now: GHG measurement made manageableCheck out our GHG miniseries, Talking GHG, along with other Sustainability now episodesRead Chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reportingFollow our series and subscribe to our weekly newsletter to stay in the loopAbout our guest
Marcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
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We continue our back-to-basics series on financial statement presentation and disclosure with a focus on loans, receivables, and investments – accounts that affect nearly every business. In this episode, we walk through the key presentation and disclosure requirements and examine recent guidance updates for creditors accounting for certain loan modifications.
In this episode, we discuss:
2:05 – Key considerations for loans and receivables, including:3:08 – Presentation in the balance sheet and income statement7:20 – Disclosure requirements8:35 – New guidance (ASU 2022-02) on creditors’ accounting for certain loan modifications 13:30 – Key considerations for investments, including:14:05 – Presentation in the balance sheet and income statement18:22 – Disclosure requirementsFor more information, see chapter 9 of our Financial statement presentation guide and our Loans and investments guide. You can also listen to the other episodes in this miniseries:
Reporting reset – Presentation fundamentalsReporting reset – Fair value disclosuresReporting reset – Consolidation disclosuresReporting reset – Stock-based compensationBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
About our guest
Catherine Espino is a partner in PwC’s National Office with 20 years of experience serving large financial institutions, broker-dealers, as well as smaller subsidiaries and private companies. Catherine focuses on advising companies within the financial services and non-financial services sectors on significant and complex accounting issues.About our guest host
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].
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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.
Greenhouse gas (GHG) emissions reporting is central to sustainability disclosures—and measuring those emissions accurately is critical to transparent reporting. In this episode, we walk through PwC’s five-step process for GHG reporting, with a deep dive into measurement approaches across scope 1, 2, and 3 emissions.
In this episode, we discuss:
1:40 – PwC’s 5-step process for GHG emissions reporting 6:43 – Scope 1 emissions: direct and indirect measurement methodologies 13:56 –Scope 2 emissions: market-based versus location-based methods 33:17 – Scope 3 emissions: minimum boundaries and measurement approaches for upstream and downstream emissions 50:24 – Key takeaways on measuring emissions based on practical experienceLooking for more on GHG emissions reporting?
Check out our GHG miniseries, Talking GHG, along with other Sustainability now episodes Read Chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reporting Follow our series and subscribe to our weekly newsletter to stay in the loopAbout our guest
Marcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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We continue our back-to-basics series on financial statement presentation and disclosure with an episode focused on stock-based compensation. This episode breaks down the key presentation and disclosure principles and how stock-based compensation is reflected in each of the financial statements.
In this episode, we discuss:
0:55 – Stock-based compensation presentation in the:1:09 – Balance sheet9:36 – Income statement11:34 – Statement of cash flows18:29 – Statement of stockholders’ equity20:58 – Key stock-based compensation disclosure requirementsFor more information, see chapter 15 of our Financial statement presentation guide and our Stock-based compensation guide. You can also listen to the other episodes in this miniseries:
Reporting reset – Presentation fundamentals Reporting reset – Fair value disclosures Reporting reset – Consolidation disclosuresBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.
About our guest
Ken Stoler is a partner in PwC’s National Office who specializes in financial reporting and plan design issues related to equity compensation arrangements, retirement and healthcare plans, and other benefits. He has helped companies navigate their employee compensation issues during IPOs, spin offs, acquisitions, and other major transactions or events.About our host
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
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