Best Acquire Com Podcasts (2025)

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Crypto assets – Accounting and reporting foundations 29:30

Play Pause

4h ago29:30

29:30

Crypto assets are rapidly evolving – and so is the accounting and financial reporting. In this episode, we explore regulatory trends and market developments, including new FASB guidance. In this episode, we discuss: 01:22 – Market trends, regulatory shifts, and financial reporting developments 06:10 – Key developments from the SEC on crypto 09:44 –…

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The global impact of Europe’s accounting evolution 53:19

5d ago53:19

53:19

A 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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Sustainability now: Proposed changes to EU reporting standards 43:19

7d ago43:19

43:19

A 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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Sustainability now: Where sustainability and strategy meet 20:56

12d ago20:56

20:56

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, we explore insights from PwC’s Global Sustainability Reporting Survey featuring nearly 500 executives worldwide. Recorded during New York City Climate Week, the conversation highlights how companies are using sustainability data to drive…

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PCAOB changes ahead – What they mean for auditors and preparers 49:31

14d ago49:31

49:31

Significant developments are underway at the PCAOB. In this episode, we provide an overview on the latest changes, what’s on the horizon, and the potential implications for preparers. Our guest is Brian Croteau, PwC’s US Chief Auditor, who leads our team that follows all things PCAOB. In this episode, we discuss: 3:14 – A historical perspective on …

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Accounting for US tax reform - One Big Beautiful Bill Act and more 44:14

21d ago44:14

44:14

As sweeping US tax reform takes effect in 2025, corporate taxpayers face important changes. These include extensions of and modifications to key Tax Cuts & Jobs Act (TCJA) provisions as well as expansion of some Inflation Reduction Act (IRA) incentives while accelerating the phase-out of others. In this episode we provide an overview of the key cor…

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Sustainability now: A primer on California climate reporting 32:42

26d ago32:42

32:42

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com 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 Resou…

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Financial asset transfers – Accounting fundamentals 28:23

28d ago28:23

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

1M ago28:23

28:23

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com 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. Plu…

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Sustainability now: Energy credits after the beautiful bill 24:35

1M ago24:35

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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Who’s the accounting acquirer? Navigating new bus com guidance 22:13

2M ago22:13

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: EU Omnibus in motion – August 2025 update 33:32

2M ago33:32

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

2M ago33:35

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

2M ago41:45

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

3M ago36:10

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

3M ago42:07

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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Lease accounting reset - Embedded leases 45:11

3M ago45:11

45:11

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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Lease accounting reset – Variable rents 35:44

3M ago35:44

35:44

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

3M ago27:27

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

4M ago33:05

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

4M ago33:45

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 …

1
Lease accounting reset - Presentation and disclosure 37:20

4M ago37:20

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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Finance transformation in the age of AI 29:17

4M ago29:17

29:17

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

4M ago48:35

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

4M ago50:32

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

4M ago33:30

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

5M ago50:05

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

5M ago45:50

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

5M ago36:46

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…

1
Inside SEC reporting: Acquisitions and divestitures 1:07:58

5M ago1:07:58

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

5M ago39:01

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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Inside SEC reporting: Capital formation 42:19

5M ago42:19

42:19

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 SE…

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Sustainability now: Insights from the first CSRD reports 43:26

5M ago43:26

43:26

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 tre…

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Reporting reset – Derivatives and hedging 24:19

5M ago24:19

24:19

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 gui…

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Sustainability now: GHG reporting questions answered 58:07

6M ago58:07

58:07

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 Eur…

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Reporting reset – Loans, receivables, and investments 23:50

6M ago23:50

23:50

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 mod…

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Sustainability now: GHG measurement made manageable 56:19

6M ago56:19

56:19

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…

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Reporting reset – Stock-based compensation 35:19

6M ago35:19

35:19

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 compe…

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Sustainability now: Foundational reporting concepts 40:59

6M ago40:59

40:59

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. In this episode, we explore the foundational concepts th…

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Reporting reset – Consolidation disclosures 26:58

6M ago26:58

26:58

We continue our back-to-basics series on financial statement presentation with an episode focused on consolidation disclosures. These disclosures can be complex, covering both consolidated entities – such as variable interest entities (VIEs) and voting interest entities (VOEs) – as well as variable interests in VIEs that are not consolidated. This …

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Sustainability now: Materiality matters 52:15

6M ago52:15

52:15

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. Despite the ever-changing landscape, materiality remains…

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Reporting reset – Fair value disclosures 32:30

6M ago32:30

32:30

We continue our back-to-basics series on financial statement presentation with an episode focused on fair value disclosures. Fair value measurements are used across many areas of financial reporting—and the related disclosure requirements can be extensive. From recurring versus nonrecurring measurement disclosures to those relating to fair value hi…

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Sustainability now: Setting your reporting boundaries 36:44

6M ago36:44

36:44

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. Understanding the boundaries, or reporting scope, of sus…

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Reporting reset – Presentation fundamentals 37:31

7M ago37:31

37:31

We kick off our latest accounting series focused on financial statement presentation and we go back to the basics. This first episode sets the stage by covering foundational reporting principles, key disclosure considerations, notable differences between public and private company financial statements, and accounting changes and error corrections. …

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Sustainability now: California climate reporting laws continue on 46:12

7M ago46:12

46:12

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. California’s climate disclosure laws have broad implications for businesses worldwide. In this episode, we break down the key reporting requirements, including on greenhouse gas (GHG) and climate risk, and discuss how companies—whether headquartered in …

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Navigating tariff turbulence to your business and your accounting 47:55

7M ago47:55

47:55

Tariffs are dominating headlines and reshaping global trade. In this episode we break down what they may mean for businesses and financial reporting, and we share insights on how companies can prepare. In this episode, we discuss: 1:44 – Overview of tariffs and the current state of play 16:28 – Key financial reporting impacts 21:12 – Reciprocal tar…

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Sustainability now: Navigating “Omnibus” uncertainty 44:38

7M ago44:38

44:38

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. In this bonus episode, we break down the EU’s Omnibus pr…

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Sustainability now: Determining required reporting 34:12

7M ago34:12

34:12

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. We're excited to continue a video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability. Understanding which sustainability reporting frameworks ap…

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Sustainability now: An overview of the key reporting frameworks 47:30

7M ago47:30

47:30

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. In this episode, we continue with an overview of key frameworks, regulatory developments, and resources to leverage on the reporting journey. Host Heather Horn is joined by PwC sustainability reporting specialists and National Office partners, Marcin Ol…

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Sustainability now: Navigating shifts in the reporting landscape 34:53

7M ago34:53

34:53

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com As the headlines continue to highlight, the sustainability reporting landscape is evolving rapidly in the US and beyond. In this episode, we kick off our miniseries on the foundations of sustainability reporting by exploring key US regulatory shifts unde…