PwC's accounting podcast

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 revenue recognition questions involving software licenses, SaaS, AI-enabled services, and commercial arrangements. Our guests also discuss capitalizing and classifying software development costs.  
Key topics and timestamps
1:47 — Software licenses versus software-as-a-service
8:36 — AI-enabled services and revenue recognition
15:37 — Reseller arrangements and principal versus agent considerations
19:50 — Customer-vendor arrangements and consideration payable to a customer
23:56 — Minimum spend commitments and performance obligations
28:00 — AI costs and software capitalization
Additional resources
For more information see our publication, Revenue recognition: A Q&A guide for software and SaaS entities and our Software costs guide. 
Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed.
About our guests
Angela Fergason is a partner in PwC's National Office. Her areas of specialty include revenue recognition, accounting for employee compensation arrangements, and other accounting and reporting issues impacting the technology industry. Angela is also PwC's standard setting leader, managing PwC's participation in the accounting standard setting process. 
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 guest host
Pat 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.
Transcripts
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 
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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 interconnected forces are creating strategic vulnerabilities and critical dependencies—and how companies can build resilience while identifying opportunities in an evolving global environment.
Key topics and timestamps
1:45 — Geopolitics and infrastructure strategy 
6:29 — AI, data centers, and global dependencies 
11:12 — Power grid challenges and energy demand 
17:59 — Identifying strategic vulnerabilities 
22:47 — Balancing sustainability and energy security 
29:16 — A framework for board-level risk oversight
34:04 — Turning geopolitical risk into opportunity
For more details on geopolitics and infrastructure, check out these other publications:
Climate Week 2026 recap: Key takeaways from the conversations happening on the ground
Managing geopolitical risk in a more turbulent world — 7 things to consider
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 standards. 
About our guest
Craig Stronberg is the Senior Director of PwC Intelligence. He works for PwC leaders, enabling decision confidence about how geopolitics impacts business strategy and investment. He leads the geopolitical capability for PwC Intelligence, spearheading a team of analysts that provide global intelligence to key stakeholders. In addition, he is the primary geopolitical risk advisor to PwC leadership and the PwC board of directors.
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
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
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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 timely information, thoughtful scenario analysis, effective pre-read materials, and more forward-looking discussions—including as boards consider evolving areas such as AI, cybersecurity, geopolitical uncertainty, and regulatory change.
Key topics and timestamps
2:54 — Audit committee priorities
5:15 — Scenario planning and analysis 
7:01 — Effective pre-reads and meeting materials 
10:10 — AI oversight and governance 
13:15 — Key risks on the agenda 
17:48 — Board priorities for what’s ahead
Additional Resources
For more on supporting effective audit committee oversight, check out these PwC publications:
Board oversight of AI transformation
Overseeing the external auditors
Financial reporting oversight
For more conversations like this one, join our Quarterly accounting webcast. Each quarter we bring together PwC specialists and prominent external guests to share diverse perspectives on the latest developments in accounting and reporting, along with timely insights to help you prepare for the reporting cycle ahead.
Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed.
About our guest
Laura Hay serves on the boards of MetLife [NYSE: MET], Everest Group [NYSE: EG], and Hippo Holdings [NYSE: HIPO]. She chairs the audit committees of MetLife and Everest and contributes to Audit, Risk & Finance, Tech/Cyber and Nominating & Governance Committees between the three boards. She previously served on the board of KPMG US, chairing its Compensation/Pension and Nominating Committees and contributing to Risk and Audit/Finance.
About our guest host
Kathy Nieland is a partner in PwC’s Governance Insights Center, where she leads governance practices for directors serving on audit committees. She has over 30 years of experience in providing assurance and advisory services to PwC clients. Her current roles also include oversight of PwC’s largest global industrial and services audit clients. Client service experience includes serving Global SEC registrants in the chemicals, manufacturing, engineering and construction, energy services, clean technology, metals, retail, and services industries.  
Transcripts
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
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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 ordinary income, discrete items, when the usual AETR approach may not apply, and interim disclosures.
Key topics and timestamps
1:11 — Calculating the AETR and interim tax provision
3:54 — Forecasting ordinary income and tax expense
6:31 — Defining ordinary income
8:36 — Identifying discrete items 
15:10 — AETR and discrete impacts
19:06 — Exceptions to the AETR approach
24:34 — Interim tax disclosures
Additional resources
This episode is part of our Back to basics series in[M(1] which we revisit core accounting topics. For more information on interim income tax provisions, see Chapter 16 of PwC’s Income taxes guide. Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed.
About our guests
Keith Rymer is a partner in PwC’s National Office, with over 30 years of experience having advised clients in various industries on federal, international, and multi-state tax complexities that he leverages to navigate complex tax accounting matters. 
Kassie Bauman is a managing director in PwC’s National Office, with over 25 years of experience in both auditing and consulting on complex accounting matters. She is a subject matter specialist in accounting for income taxes under both US GAAP and IFRS.
About our guest host
Pat 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.
Transcripts
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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 internal controls. This episode explores recent tariff developments and what a finance team should have on its radar ahead of year-end reporting season.
Key topics and timestamps
1:32 — Why tariffs matter to finance teams
3:56 — IEEPA tariff refunds
6:32 — Accounting for tariff refunds
14:22 — Sections 232 and 301
19:43 — How tariff stacking works
26:32 — US-Canada trade developments
30:55 — Heightened tariff enforcement
37:13 — Year-end reporting
Additional resources
For more, read our in depth, Accounting implications of tariffs. Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed.
About our guest
Sharon Martin is a principal with PwC’s Customs and International Trade practice with extensive experience advising clients on both trade compliance and strategic planning related projects. Sharon has worked with clients in a variety of industries providing strategic advice on customs advisory, risk mitigation, and duty planning.
About our guest host
Pat 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.
Transcripts
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.