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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Acquire Com Podcasts
In this podiobook: Part comedy. Part soap opera. A fiction blog. A serialized sit-com. A daily comic strip in prose.When Rantz takes a job as Circulation Director of Fiddle and Burn: Guide to Fandom Magazine, he hauls his family to a new home. None of them realizes that this will lead to one bizarre adventure after another.There's an epic struggle to throw away an old garbage can.There are embarrassing incidents involving a very rude laptop computer.There's a heroic quest to overcome parenta ...
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Who’s the accounting acquirer? Navigating new bus com guidance
22:13
22:13
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22:13
In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination. We also outline key changes in the FASB’s new guidance (ASU 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity) that impact this assessment. In this episod…
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Sustainability now: A primer on California climate reporting
32:42
32:42
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32:42
California’s climate reporting is coming, but many questions remain. In this episode, we cover Assembly Bill (AB) 1305, Senate Bill (SB) 253, and SB 261—what’s required now, what’s still evolving, and how companies can prepare as the California Air Resources Board (CARB) works to finalize draft regulations. In this episode, we discuss: 3:05 – Overv…
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Financial asset transfers – Accounting fundamentals
28:23
28:23
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28:23
In this episode, we focus on transfers of financial assets. The discussion breaks down the fundamentals of ASC 860, clarifies when a transfer qualifies as a sale versus a secured borrowing, and outlines the key criteria for derecognition. In this episode, we discuss: 0:59 – Overview of ASC 860 and the basics of financial asset transfers 3:35 – Tran…
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Sustainability now: The EU Taxonomy Regulation gets simplified
28:23
28:23
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28:23
In this episode, we break down the amendments to the EU Taxonomy Regulation adopted by the European Commission in July 2025. Learn about the changes, what they mean for both financial and non-financial companies, and what may still be on the horizon. Plus, we’ll share practical steps companies can take as they prepare for implementation. In this ep…
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Sustainability now: Energy credits after the beautiful bill
24:35
24:35
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24:35
The Inflation Reduction Act introduced a broad range of renewable energy tax credits. Now, the One Big Beautiful Bill Act (OB3) has reshaped these incentives with new compliance requirements, shifting timelines, and selective phaseouts. In this podcast, we cover what’s changed, what’s stayed the same, and the implications for companies navigating t…
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Sustainability now: EU Omnibus in motion – August 2025 update
33:32
33:32
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33:32
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com Recent weeks have brought notable progress on the European Commission’s Omnibus package. In this episode, we examine the key developments from July — including amendments to the EU Taxonomy regulation, EFRAG’s extended deadline, and major revisions to th…
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Revenue accounting reset - Presentation and disclosure
33:35
33:35
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33:35
We continue our revenue accounting podcast miniseries with an episode focused on presentation and disclosure. From balance sheet and income statement classification to required disclosures under ASC 606, we highlight key guidance and address key areas where questions often arise in practice. In this episode, we discuss: 1:27 – Income statement pres…
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Revenue accounting reset – Consideration payable to a customer
41:45
41:45
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41:45
We continue our revenue accounting podcast miniseries with a discussion on payments to customers—an area that can raise complex accounting questions, especially when those payments come in the form of equity. We examine when these payments reduce revenue versus when they represent consideration for a distinct good or service. We also highlight upda…
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Revenue accounting reset – Variable consideration
36:10
36:10
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36:10
We continue our revenue accounting miniseries with an episode taking a closer look at variable consideration—an essential and sometimes complex element in determining transaction price. From performance bonuses to volume-based rebates, we explore how to estimate and constrain variable amounts as well as when key exceptions apply. In this episode, w…
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Revenue accounting reset – Recognizing revenue
42:07
42:07
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42:07
We kick off our latest accounting podcast miniseries on revenue accounting with a foundational discussion on revenue recognition. In this episode, we tackle recognizing revenue —the final step of the ASC 606 model—and examine how to determine whether performance obligations are satisfied over time or at a point in time. In this episode, we discuss:…
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We continue our lease accounting podcast miniseries with an episode focused on embedded leases. Some arrangements to provide services or purchase inventory rely on the use of a specific asset to fulfill the contract. Even if the word “lease” doesn’t appear, the rights conveyed to the customer may still meet the definition of a lease—shifting the tr…
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We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification and measurement. In this episode, we explore the complexities of usage-based and index-based payments, fair market rent adjustments, in-substance fixed payments, and more – providing insights into how th…
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Sustainability now: ISSB clarifying greenhouse gas disclosures
27:27
27:27
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27:27
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 scop…
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Lease accounting reset - Modifications and terminations
33:05
33:05
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33:05
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 modificatio…
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Sustainability now: EU Omnibus in motion – June 2025 update
33:45
33:45
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33:45
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 …
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Lease accounting reset - Presentation and disclosure
37:20
37:20
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37:20
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, s…
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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 …
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Inside SEC reporting: Today’s SEC landscape
48:35
48:35
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48:35
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 offer…
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Sustainability now: Powering through the energy transition
50:32
50:32
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50:32
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 transiti…
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Inside SEC reporting: Form 8-K (current report)
33:30
33:30
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33:30
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 time…
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Sustainability now: GHG Protocol -What could change?
50:05
50:05
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50:05
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 u…
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Inside SEC reporting: Pro forma financial information
45:50
45:50
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45:50
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 brea…
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Sustainability now: EU Omnibus in motion – May 2025 update
36:46
36:46
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36:46
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 an…
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Inside SEC reporting: Acquisitions and divestitures
1:07:58
1:07:58
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1:07:58
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—transacti…
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Sustainability now: Facing IRA and clean energy credit uncertainty
39:01
39:01
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39:01
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 …
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