Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.
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GAAP Podcasts
Bridge the GAAP is a blog and podcast that presents conversational discussion about topics in accounting and auditing in an attempt to bridge the gap between theory and practice.
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Welcome to the Generally Accepted Accounting Podcast (GAAP, for all you accounting nerds) produced by Casey Peterson, LTD. We’re a firm of CPAs and financial advisors based in Rapid City, South Dakota. We talk tax, finance, accounting, audit, data analytics... and a bunch of other topics that sound REALLY boring, but that we’re gonna make hip and cool. Or we’ll try, anyway.
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Discussions about accounting management, best practices, controls, throughput accounting, and GAAP for the accountant, controller, or CFO.
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A compilation podcast of JDeck aka Babie Gaap's newest raps. Some beats are homemade and others are from itunes.
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Welcome to "Bridging the GAAP," your go-to source for insights directly from the Governmental Accounting Standards Board (GASB). In each episode, we take you on an in-depth journey through the latest financial reporting update and GASB projects that are of interest to investors, accounting professionals, auditors, and financial statement creators across companies, nonprofits, and governments. Our goal is to shed on the critical work of crafting and refining the Generally Accepted Accounting ...
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We continue our SEC-focused series with a discussion of management’s discussion and analysis (MD&A), a topic that remains a consistent focus in SEC staff comment letters. In this episode, we explore the latest trends, common themes, and areas of emphasis—including results of operations, liquidity, and critical accounting estimates—and share practic…
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Key takeaways from the AICPA & CIMA Conference
51:42
51:42
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51:42In this episode, we debrief the 2025 AICPA Conference in Washington, DC, highlighting key takeaways including perspectives from SEC Chairman Paul Atkins and other regulatory leaders. Topics include the SEC’s rulemaking priorities for 2026, trends in capital formation, and emerging issues such as AI and cryptocurrency. We also explore practical remi…
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The best way to deal with an IRS audit.
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SEC now: Segments 2025 comment letter trends
45:45
45:45
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45:45We continue our SEC-focused series with a discussion of segment disclosures, reporting trends, and early comment letter themes emerging from the adoption of the new standard. In this episode, we explore common staff observations, including the role of the Chief Operating Decision Maker, or CODM; significant expense disclosures; and interplay with n…
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Sustainability now: Inside the GHG Protocol’s Scope 2 changes
40:24
40:24
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40:24A 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, we highlight the key changes in the exposure draft, including proposed revisions to location-based and market-based reporting, hourly matching, emis…
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SEC now: 2025 comment letter trends on transactions
36:57
36:57
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36:57We 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 preclearance process and common SEC comment letter themes. Getting ahead of these issues can help avoid delays that may significantly impact deal timing and…
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SEC now: Non-GAAP 2025 comment letter trends
36:50
36:50
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36:50We 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 of their performance or financial condition. Given their importance, it’s been a top focus area for the SEC staff over the last several years, and we…
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It’s that special, magical time of the year! Sure, Thanksgiving, Christmas, New Year’s … those are great. But we’re talking about getting ready for the 2025 tax season! CPA Lori Larson offers five quick-hit tips for individuals and businesses so you can plan ahead now without having to add any extra stress to your holiday season. So, listen in to l…
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How a hospital accounts for its cost of goods sold.
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Sustainability now: Rethinking energy cost
37:57
37:57
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37:57The 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 is joined by Karl Hausker, Senior Fellow at the World Resources Institute’s Polsky Center for the Global Energy Transition, to cover what LCOE really…
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SEC now: Today’s landscape and recent developments
36:29
36:29
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36:29In this episode, we kick off a new SEC-focused series with an overview of current developments shaping SEC reporting. Our guests unpack recent leadership changes, the evolving rulemaking agenda, reporting themes, and key trends in SEC comment letters. In this episode, we discuss: 1:54 – SEC leadership updates 8:31 – Rulemaking agenda and expected p…
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Sustainability now: Modernizing the GHG Protocol
37:25
37:25
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37:25A 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 implications for sustainability reporting with a member of the GHG Protocol’s Independent Standards Board, Paul Munter. Paul shares insights on the e…
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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 effective date and transition, and other key changes. We also take a deeper dive into AI‑related software development. In this episode, we discuss: 0:00 – …
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SEC to revisit quarterly reporting: Pros, cons, and what’s ahead
37:01
37:01
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37:01A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com The SEC is revisiting how often public companies report, weighing a shift from required quarterly Form 10‑Qs to a semiannual cadence. We explore what’s driving the debate and the implications for companies, investors, and markets. In this episode, we dis…
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040 - Accounting in Philanthropy with Dr. Eric Zimmer
48:28
48:28
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48:28If you think charitable giving is just writing a check and hoping for the best, this episode might give you a little food for thought. Our guest is Dr. Eric Zimmer, Vice President of Philanthropy and Special Projects for Black Hills Area Community Foundation. He explains what the foundation does, why donors should consider investing their funds wit…
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The accounting for community development financial institutions.
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Sustainability now: GHG reporting trends and challenges
50:40
50:40
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50:40A 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 navigating frameworks, data quality, and materiality. In this episode, we explore recurring themes and practical challenges in GHG disclosures—from organiz…
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Going for a spin: Accounting and reporting for spinoffs
30:44
30:44
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30:44In 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 share practical guidance and insights for companies planning or evaluating these strategic moves. In this episode, we discuss: 1:12 – Overview of spinoff…
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Sustainability now: Inside the GHG Protocol’s scope 3 update
48:43
48:43
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48:43A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, host Heather Horn is joined by Colin Powell, a PwC Canada partner and member of the GHG Protocol’s Scope 3 Standard Technical Working Group. They discuss key areas for change under consideration, including minimum boundaries and data qua…
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Sale of a business – Held for sale criteria, disc ops, and more
39:53
39:53
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39:53In today’s episode, we explore the accounting implications of selling a business—an increasingly relevant topic in today’s market. From initial considerations through the final disposition, we break down key accounting judgments, classification, and presentation requirements. In this episode, we discuss: 2:32 – Held-for-sale criteria 14:00 – Accoun…
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Sustainability now: Transition plans meet business strategy
47:15
47:15
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47:15A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, host Heather Horn sat down with Mardi McBrien, Senior Director at the World Business Council for Sustainable Development (WBCSD), during New York Climate Week to discuss the evolving world of sustainability reporting. The conversation co…
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Crypto assets – Accounting for stablecoins, staking, and lending
32:17
32:17
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32:17In this episode of our crypto asset mini-series, we explore common transaction types—stablecoins, staking, and lending. The discussion addresses the accounting, including how contract terms and fact patterns can significantly influence the appropriate accounting model. In this episode, we discuss: 2:17 – Overview of stablecoins, including the impac…
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ABP #384 - Dealing with the Office of Foreign Assets Control
9:05
9:05
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9:05Problems with paying foreign parties.
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Crypto assets – Accounting and reporting foundations
29:30
29:30
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29:30By PwC
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The global impact of Europe’s accounting evolution
53:19
53:19
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53:19A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com This week, host Heather Horn is joined by Eelco van der Enden, CEO of Accountancy Europe. In this episode, we explore the fast-changing reporting and assurance landscape across Europe, including sustainability reporting and broader regulatory shifts. We …
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039 - Jenny Schmidt from Black Hills Advocate and @our605life
51:37
51:37
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51:37We don’t usually get famous people on the pod (OK, we never get famous people on the pod, even if all of our guests are stars to us), so this episode’s extra exciting. Jenny Schmidt and her wife, Tina, have garnered a huge social media following on TikTok and other platforms. But for this episode, Jenny talked about her day job doing incredibly imp…
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Sustainability now: Proposed changes to EU reporting standards
43:19
43:19
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43:19A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, we continue our series on the European Commission’s Omnibus package with a September update that focuses on the proposed amendments to the European Sustainability Reporting Standards (ESRS). We explore how the changes aim to simplify rep…
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