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PwC's accounting podcast

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Latest episodes

  • Sustainability now—Connecting strategy to business value

    October 13, 2026 · 27 min

    Sustainability strategies are evolving as companies focus on protecting margins, building resilience, and identifying opportunities for growth. We discuss how companies can drive business value by embedding sustainability into business…

  • Software costs and revenue recognition in the age of AI

    October 6, 2026 · 38 min

    Software and software-as-a-service (SaaS) companies are navigating accounting questions as AI technologies become part of their products and development processes. We discuss how companies can apply existing accounting guidance to new…

  • Infrastructure resilience amid geopolitical shifts and AI growth

    October 1, 2026 · 40 min

    Geopolitical shifts are reshaping infrastructure decisions as companies navigate growing demand for AI and data centers, energy constraints, global supply chain dependencies, and climate-related pressures. We discuss how these…

  • Finance teams and audit committees: Building a stronger dialogue

    September 29, 2026 · 19 min

    Finance and management teams play an important role in helping audit committees stay informed, focused, and prepared in a fast-changing business environment. We discuss how management can better support audit committee oversight through…

  • Back to basics: Interim tax provisions

    September 22, 2026 · 30 min

    Interim income tax accounting can be complex, but it starts with a foundational concept: estimating the annual effective tax rate (AETR). In this episode, we continue our back-to-basics series with a look at the AETR calculation, including…

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  • Navigating tariff uncertainty: Refunds, enforcement, and accounting

    September 17, 2026 · 44 min

    Tariffs levied by the US government continue to evolve, creating significant implications for finance and accounting teams, from accounting for tariff refunds and staying ahead of rising enforcement activity to financial reporting and…

  • Back to basics: Consolidation–Presentation and disclosure

    September 8, 2026 · 27 min

    To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated entities are reflected in the financial statements, the disclosure…

  • Back to basics: Consolidation—Determining the primary beneficiary

    September 3, 2026 · 31 min

    We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determine which party, if any, should consolidate a variable interest entity (VIE). We explore key considerations for identifying a VIE’s…

  • Back to basics: Consolidation—Identifying a VIE

    September 1, 2026 · 49 min

    Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, including understanding the entity’s purpose and design, identifying…

  • Back to basics: Consolidation—Getting started

    August 27, 2026 · 40 min

    Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new…

  • Environmental credits: Understanding new FASB guidance

    August 25, 2026 · 43 min

    Environmental credits accounting is changing with the introduction of ASC 818 (created by ASU 2026-02). New FASB guidance establishes a consistent accounting model for environmental credits and related obligations, addressing recognition…

  • Sustainability now: “Clearing the air” on GHG–August 2026

    August 18, 2026 · 35 min

    GHG Protocol updates are reshaping the outlook for GHG reporting, including a move toward a consolidated corporate standard, with an exposure draft expected in 2027 and a final standard planned for 2028. This episode covers the updated…

Full episode archive on Apple Podcasts →

About the show

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.