PwC's accounting podcast

• Sustainability now: Modernizing the GHG Protocol

  A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn 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 evolving governance structure, the newly released scope 2 guidance, and the growing importance of interoperability in global sustainability reporting.In this episode, we discuss:0:58 – What’s driving the modernization of GHG Protocol standards3:31 – The governance model, including the role of the Independent Standards Board9:06 – Highlights of the scope 2 public consultation and the importance of stakeholder feedback17:46 – Interoperability with other sustainability reporting frameworks21:36 – Updates under review for the Corporate Standard and the Scope 3 Standard26:40 – What companies can be doing now to prepare for upcoming changes32:27 – The role of boards and audit committees in overseeing emissions reportingFor more on the GHG Protocol’s recent exposure draft and the overall timeline for its revision process, check out our publication, GHG Protocol announces Scope 2 Public Consultation.To explore additional insights on GHG reporting, see: Sustainability now: GHG reporting trends and challengesSustainability now: Inside the GHG Protocol’s scope 3 updateCARB releases draft emissions reporting templateAbout our guestPaul Munter is currently a member of the Independent Standards Board of the Greenhouse Gas Protocol. He served as the Chief Accountant at the U.S. Securities and Exchange Commission from 2021 – 2025. During much of that time, he also served as Chair of the Monitoring Group and as Vice Chair and Chair of IOSCO’s Committee on Issuer Accounting, Audit and Disclosure. Prior to that, he served the SEC as Deputy Chief Accountant from 2019 - 2021, leading the Office of the Chief Accountant’s international work.About our guest hostDiana Stoltzfus is a sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm’s perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected] you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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• FASB's new software cost guidance

  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 – Background and scope on the FASB’s new ASU on internal-use software costs11:10 – Capitalization criteria, including “significant development uncertainty”20:38 – Examples of evaluating “significant development uncertainty”30:50 – Other insights and updates related to the software costs guidance34:00 – Effective date of the ASU and transition methods37:41 – Accounting considerations for AI-related software developmentFor more: FASB updates software cost guidance, Software costs guideAlso, be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsPat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force.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] you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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• SEC to revisit quarterly reporting: Pros, cons, and what’s ahead

  A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comThe 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 discuss:1:55 – Why the SEC is revisiting quarterly reporting now and how we got here12:13 – Pros and cons of moving to semiannual reporting19:32 – Global and industry-specific trends in interim reporting22:44 – Practical and operational implications of shifting to semiannual reporting29:10 – SEC rulemaking process and potential next steps31:57 – FASB’s role in interim disclosure standard settingFor more on current interim reporting requirements, see chapter 29 of our Financial statement presentation guide. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guestsTom Barbieri is PwC’s US Chief Accountant. He has over 30 years of experience advising large financial services and multinational corporations on complex accounting issues. Tom leads the Accounting & SEC Services Group within the National Office, which is focused on supporting our clients and engagement teams in navigating complex technical accounting and financial reporting matters. He is also a member of the Financial Accounting Standards Advisory Council.John Vanosdall is a partner in PwC’s National Office focused on digital assets, revenue, and compensation arrangements. John previously served as both a Deputy Chief Accountant and Professional Accounting Fellow in the Office of the Chief Accountant at the SEC. Prior to re-joining the National Office, he served as the firm’s Accounting Advisory Leader. John has over 20 years of experience and has served some of the firm’s largest clients as a client service partner.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] Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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• Sustainability now: GHG reporting trends and challenges

  A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comGreenhouse 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 organizational boundaries to the role of renewable energy credits (RECs)—with insights from our specialists deeply engaged in global sustainability reporting.In this episode, we discuss:1:22 – GHG reporting landscape and regulatory shifts5:01 – Materiality, alignment with financial reporting, and minimum boundaries23:48 – Organizational boundaries and key decisions companies are facing31:35 – Scope 2 renewable energy certificates: timing, location, and use43:00 – Systems, tools, and data quality, including preparing for reporting and assuranceLooking for more on GHG and sustainability reporting?Sustainability now: Inside the GHG Protocol’s scope 3 updateSustainability now: A primer on California climate reportingOther episodes in our sustainability reporting podcast seriesGHG Protocol announces Scope 2 Public ConsultationPwC’s Sustainability reporting guideBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability reporting.About our guestsMarcin Olewinski is a PwC Assurance practice partner with 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. He’s focused within the National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.Colin Powell PwC Canada’s Technical Net Zero Leader, specializes in GHG quantification, life cycle assessment, target setting, and decarbonization strategies. Colin is a Professional Engineer with a PhD in wastewater treatment modeling and has helped companies measure over 1 billion tonnes of GHG emissions while advising global clients on decarbonization. He sits on the GHG Protocol’s Scope 3 Working Group, shaping global standards.About our hostHeather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. She's also part of PwC’s global sustainability leadership team.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected] you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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• Going for a spin: Accounting and reporting for spinoffs

  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 transactions9:08 – Accounting and reporting considerations for spinoff transactions23:56 – Post-spin accounting considerations for the spinnor27:50 – Final advice for a company planning a spinoffFor more on spinoffs, read our Financial statement presentation and Carve out financial statements guides. You can also tune in to last week’s episode, Sale of a business – Held for sale criteria, disc ops, and more, for further discussion on the presentation of discontinued operations.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsMatt Sabatini is a partner in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments.Katie Driessen is a partner in PwC’s National Office where she assists companies with complex accounting and financial reporting issues related to capital markets transactions, including acquisitions, divestitures, and capital raises. Katie recently returned to PwC following two years working in the Office of the Chief Accountant at the SEC.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] you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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