Best FASB Podcasts (2025)

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FASB's new software cost guidance 49:03

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27d ago49:03

49:03

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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Sustainability now: Inside the GHG Protocol’s Scope 2 changes 40:24

4d ago40:24

40:24

A 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

6d ago36:57

36:57

We 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

13d ago36:50

36:50

We 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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Sustainability now: Rethinking energy cost 37:57

18d ago37:57

37:57

The 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

20d ago36:29

36:29

In 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

25d ago37:25

37:25

A 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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SEC to revisit quarterly reporting: Pros, cons, and what’s ahead 37:01

1M ago37:01

37:01

A 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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Sustainability now: GHG reporting trends and challenges 50:40

1M ago50:40

50:40

A 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

1M ago30:44

30:44

In 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

2M ago48:43

48:43

A 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

2M ago39:53

39:53

In 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

2M ago47:15

47:15

A 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

2M ago32:17

32:17

In 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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Crypto assets – Accounting and reporting foundations 29:30

2M ago29:30

29:30

By PwC

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

2M 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

2M 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

2M 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

3M 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

3M 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

3M 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

3M 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

3M 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

3M 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

4M 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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Dr. Jim Cares

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1
The Financial Executive Podcast

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Accounting Matters

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1
FASB's new software cost guidance 49:03

1
Sustainability now: Inside the GHG Protocol’s Scope 2 changes 40:24

1
SEC now: 2025 comment letter trends on transactions 36:57

1
SEC now: Non-GAAP 2025 comment letter trends 36:50

1
Sustainability now: Rethinking energy cost 37:57

1
SEC now: Today’s landscape and recent developments 36:29

1
Sustainability now: Modernizing the GHG Protocol 37:25

1
SEC to revisit quarterly reporting: Pros, cons, and what’s ahead 37:01

1
Sustainability now: GHG reporting trends and challenges 50:40

1
Going for a spin: Accounting and reporting for spinoffs 30:44

1
Sustainability now: Inside the GHG Protocol’s scope 3 update 48:43

1
Sale of a business – Held for sale criteria, disc ops, and more 39:53

1
Sustainability now: Transition plans meet business strategy 47:15

1
Crypto assets – Accounting for stablecoins, staking, and lending 32:17

1
Crypto assets – Accounting and reporting foundations 29:30

1
The global impact of Europe’s accounting evolution 53:19

1
Sustainability now: Proposed changes to EU reporting standards 43:19

1
Sustainability now: Where sustainability and strategy meet 20:56

1
PCAOB changes ahead – What they mean for auditors and preparers 49:31

1
Accounting for US tax reform - One Big Beautiful Bill Act and more 44:14

1
Sustainability now: A primer on California climate reporting 32:42

1
Financial asset transfers – Accounting fundamentals 28:23

1
Sustainability now: The EU Taxonomy Regulation gets simplified 28:23

1
Sustainability now: Energy credits after the beautiful bill 24:35

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