PwC's accounting podcast

• Sustainability now: GHG reporting questions answered

  Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.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 European Sustainability Reporting Standards (ESRS), we address some practical implementation questions about GHG emissions reporting and provide practical examples to help companies apply the ESRS requirements.In this episode, we discuss:2:45 – Organizational boundary guidance under the GHG Protocol versus ESRS, including insights on some challenges companies are facing5:27 – Reporting emissions from leased assets13:13 – Reporting emissions associated with investment entities18:33 – Scope 3 measurement and minimum boundaries44:02 – Determining relevant scope 3 categories50:25 – Complexities when disclosing targetsLooking for more on GHG emissions reporting?*Refer to our publication on the EU Omnibus proposals to amend certain of the reporting requirements, including some that may be mentioned in this episode (this episode was recorded prior to the release of the Omnibus)Watch or listen in to last week’s video podcast, Sustainability now: GHG measurement made manageableCheck out our GHG miniseries, Talking GHG, along with other Sustainability now episodesRead Chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reportingFollow our series and subscribe to our weekly newsletter to stay in the loopAbout our guestMarcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.About our hostHeather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]

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• Reporting reset – Loans, receivables, and investments

  Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.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 modifications.In this episode, we discuss:2:05 – Key considerations for loans and receivables, including:3:08 – Presentation in the balance sheet and income statement7:20 – Disclosure requirements8:35 – New guidance (ASU 2022-02) on creditors’ accounting for certain loan modifications 13:30 – Key considerations for investments, including:14:05 – Presentation in the balance sheet and income statement18:22 – Disclosure requirementsFor more information, see chapter 9 of our Financial statement presentation guide and our Loans and investments guide. You can also listen to the other episodes in this miniseries:Reporting reset – Presentation fundamentalsReporting reset – Fair value disclosuresReporting reset – Consolidation disclosuresReporting reset – Stock-based compensationBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.About our guestCatherine Espino is a partner in PwC’s National Office with 20 years of experience serving large financial institutions, broker-dealers, as well as smaller subsidiaries and private companies. Catherine focuses on advising companies within the financial services and non-financial services sectors on significant and complex accounting issues.About our guest hostKyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]. 

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• Sustainability now: GHG measurement made manageable

  Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.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 into measurement approaches across scope 1, 2, and 3 emissions. In this episode, we discuss: 1:40 – PwC’s 5-step process for GHG emissions reporting  6:43 – Scope 1 emissions: direct and indirect measurement methodologies 13:56 –Scope 2 emissions: market-based versus location-based methods 33:17 – Scope 3 emissions: minimum boundaries and measurement approaches for upstream and downstream emissions 50:24 – Key takeaways on measuring emissions based on practical experience  Looking for more on GHG emissions reporting? Check out our GHG miniseries, Talking GHG, along with other Sustainability now episodes Read Chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reporting  Follow our series and subscribe to our weekly newsletter to stay in the loop  About our guest  Marcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.  About our host  Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]. 

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• Reporting reset – Stock-based compensation

  Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.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 compensation presentation in the:1:09 – Balance sheet9:36 – Income statement11:34 – Statement of cash flows18:29 – Statement of stockholders’ equity20:58 – Key stock-based compensation disclosure requirementsFor more information, see chapter 15 of our Financial statement presentation guide and our Stock-based compensation guide. You can also listen to the other episodes in this miniseries: Reporting reset – Presentation fundamentals Reporting reset – Fair value disclosures Reporting reset – Consolidation disclosuresBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.About our guest Ken Stoler is a partner in PwC’s National Office who specializes in financial reporting and plan design issues related to equity compensation arrangements, retirement and healthcare plans, and other benefits. He has helped companies navigate their employee compensation issues during IPOs, spin offs, acquisitions, and other major transactions or events. About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]. 

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  35:19
• Sustainability now: Foundational reporting concepts

  Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.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 that underpin sustainability reporting. From qualitative characteristics and connectivity with financial statements to measurement approaches and general disclosure requirements, we break down what preparers need to know under both the European Sustainability Reporting Standards (ESRS) and International Sustainability Standards Board (ISSB) standards.In this episode, we discuss:1:52 – An overview of the foundations of sustainability reporting3:10 – The qualitative characteristics of sustainability reporting under ESRS and ISSB standards15:29 – Connectivity with the financial statements 18:12 – Three steps to develop quantitative measurements29:31 – General disclosure requirements under ESRS and ISSB standardsLooking for the latest developments in sustainability reporting?Read Chapter 5 of PwC’s Sustainability reporting guide, Foundations of sustainability reportingFollow our series and subscribe to our weekly newsletter to stay in the loopAbout our guestDiana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA.About our hostHeather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]. 

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