PwC's accounting podcast

• Sustainability now: Inside the GHG Protocol’s scope 3 update

  A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn 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 quality disclosures, as well as what these updates could mean for the future of sustainability reporting. In this episode, we discuss:1:12 – Overview of the Scope 3 Technical Working Group and the current areas of focus12:36 – Minimum boundaries, data quality, and feasibility30:39 – Category 15 (Investments), plus facilitated and insurance emissions35:55 – Timeline for the revised Scope 3 Standard and why companies should engage now44:56 – Final takeaways on the evolving scope 3 landscapeAt the time of recording, the GHG Protocol exposure drafts on scope 2 had not yet been released. Check out GHG Protocol announces Scope 2 Public Consultations for more information.Looking for the latest developments in sustainability reporting?Read PwC’s Sustainability reporting guideCheck out other episodes in our sustainability reporting podcast seriesAbout our guestColin Powell is PwC Canada’s Technical Net Zero Leader. His work focuses on GHG quantification, life cycle assessment across many impact categories, GHG target setting, and developing decarbonization strategies. He has supported companies in quantifying over 1 billion tonnes of GHG emissions and worked previously as a consultant supporting global clients to understand their GHG emissions and how they can decarbonize. Colin sits on the GHG Protocol’s Scope 3 Technical Working Group, helping to shape the revision of the global standards used to account for GHG emissions. Colin is also a Professional Engineer (Ontario) and holds a PhD in wastewater treatment modeling.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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• Sale of a business – Held for sale criteria, disc ops, and more

  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 criteria14:00 – Accounting implications of held-for-sale classification19:25 – Accounting for the gain or loss on the sale of a business 25:50 – Discontinued operations criteria33:00 – Discontinued operations presentation requirementsFor more information, check out chapter 6 of our Property, plant, equipment and other assets guide, chapter 8  and 27 of our Financial statement presentation guide. Also, listen to our previous podcast episode, Presenting 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] Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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• Sustainability now: Transition plans meet business strategy

  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 covers how companies are navigating fragmented frameworks, the growing importance of transition plans, and the movement toward greater simplification and integration of reporting. In this episode, we discuss:1:15 – The role of the WBCSD and the focus on corporate performance7:24 – Challenges companies face in a compliance-driven reporting environment12:28 – Breaking down silos across functions and topics and integrating sustainability into strategy24:15 – Transition plans and the credibility of business strategies29:00 – Global baseline progress and alignment across reporting frameworks41:22 – Key themes from the New York Climate WeekAs mentioned in today’s podcast, check out When less equals more: rethinking sustainability reporting for insights from the roundtable discussion on the sustainability reporting landscape hosted by the WBCSD, London Stock Exchange Group, and Principles for Responsible Investment.Looking for the latest developments in sustainability reporting? 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 guestMardi McBrien is Senior Director, Enhancing Transparency, Corporate Performance & Accountability (CP&A) at the World Business Council for Sustainable Development. Mardi leads the Enhancing Transparency Track, a key initiative that supports members in navigating complex regulatory developments, delivering transparent and decision-useful reporting, and fostering long-term value creation. Mardi brings a wealth of expertise with over 15 years of leadership in sustainability disclosure and reporting. Most recently, she served as the Chief of Strategic Affairs and Capacity Building at the IFRS Foundation.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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• Crypto assets – Accounting for stablecoins, staking, and lending

  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 impact of the GENIUS Act9:01 – Accounting for stablecoins15:50 – Overview of staking and the accounting by delegators24:14 – Accounting for crypto asset lending transactionsFor more information, see our Crypto assets guide. You can also listen to the previous episode in this series, Crypto assets – Accounting and reporting foundations.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsBeth Paul is a Deputy Chief Accountant in PwC’s National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters.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.Ryan Blacker is a director in PwC’s National Office specializing in the accounting for business combinations and crypto assets. Ryan consults with clients and engagement teams on complex accounting and financial reporting matters related to these topics.About our guest hostDiana 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 OCA’s Professional Practices Group.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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• Crypto assets – Accounting and reporting foundations

  Crypto assets are rapidly evolving – and so is the accounting and financial reporting. In this episode, we explore regulatory trends and market developments, including new FASB guidance.In this episode, we discuss:01:22 – Market trends, regulatory shifts, and financial reporting developments 06:10 – Key developments from the SEC on crypto09:44 – Accounting classification of crypto assets11:55 – Key provisions of the FASB’s crypto assets guidance23:12 – Fair value measurement considerationsFor more information, see our Crypto assets 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 guestsBeth Paul is a Deputy Chief Accountant in PwC’s National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters.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 hostDiana 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 OCA’s Professional Practices Group.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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