Text us your thoughts on this episodeEvery Tuesday in April, Pat Durbin is taking over the podcast sharing insights and going back to basics on some critical accounting areas, including contingent liabilities, subsequent events, and inventory.In this episode, Heather Horn and Pat are joined by Latina Fauconier to share insights on how to identify and evaluate subsequent events. Assessing whether information received between the balance sheet date and the issuance of the financial statements n...

Subsequent events: To recognize or not to recognize?

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Text us your thoughts on this episodeIn this podcast, host Heather Horn sits down with Katie Woods, a senior director in PwC's Global Corporate Reporting Services group, to discuss the recent activities of the International Sustainability Standards Board (ISSB). They discuss the standards issued by the ISSB to date, recent decisions reached by the board regarding future standard setting activities, updates on jurisdictional activity, and more.In this episode, we discuss:2:16 - Refresher on th...

Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards

Text us your thoughts on this episodeWe wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments.In this episode, we discuss:2:03 - Why companies issue equity-linked instruments7:23 - Determining whether an instrument is freestanding or embedded13:13 - Determining whether an instrument is indexed to the entity’s own stock17:23 - Exercise contingencies19:50 - Settlement adjustments32:36 - Convertible debt instruments39:51 - Eq...

Deciphering the accounting for equity-linked instruments

Text us your thoughts on this episodeWith the finalization of the SEC’s climate disclosure rules and subsequent stay, along with other developments in the sustainability reporting landscape, the pace of change can seem dizzying. In this podcast, host Heather Horn sits down with Kyle Moffat, PwC National Office partner, and Casey Herman, PwC Sustainability partner, to take stock of the landscape and consider what companies can and should be doing now to navigate the uncertainty and prepare for...

Talking ESG: Taking stock of the latest reporting developments

Text us your thoughts on this episodeNext up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is not permanent equity or a liability. We explain what that means and provide an overview of how to account for it as well as the financial statement impacts.In this episode, we discuss:1:56 - Background and the associated SEC guidance on mezzanine equity3:52 - When mezzanine equity presentation is appropriate&nbs...

Understanding "mezzanine” equity

Text us your thoughts on this episodeWhile the Inflation Reduction Act (IRA) was enacted into law in 2022, the Department of the Treasury continues to provide guidance to taxpayers on how to utilize the provisions of the law. Such guidance has been issued with increasing volume in recent months. In this episode, host Heather Horn sits down with Matt Haskins, principal in PwC's Washington National Tax Services office who focuses on renewable energy transactions, to discuss the latest IRA ...

Subsequent events: To recognize or not to recognize?

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