We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the variable interest entity model in the next two episodes. In this episode, we discuss: 02:59 - Background on the two consolidation models12:54 - The overall consolidation framework14:20 - The variable interest entit ... Show More
Sep 2023
Audio: California’s not waiting for the SEC’s climate disclosure rules
On October 7, 2023, California Governor Gavin Newsom signed into law two landmark climate-disclosure bills that are poised to change the landscape of climate reporting in the United States. Over 10,000 US companies - including both public and private companies as well as subsidia ... Show More
28m 1s
Sep 2023
Getting ahead of the FASB project on expense disaggregation, DISE
Text us your thoughts on this episodeTom Barbieri, PwC’s Chief Accountant, is accelerating the first episode in our October all-star series to share insights on critical accounting and reporting topics.To kick off the series, Tom is joined by Gary Sardo, Financial Accounting Stan ... Show More
42m 35s
Aug 2022
How Chief Sustainability Officers are becoming a 'must-have' for companies
<p><span data-contrast="auto">In this episode of the ESG Insider podcast, we explore the evolving role of the Chief Sustainability Offer, which is taking on greater importance in many organizations as awareness of environmental, social and governance issues grows. </span><span da ... Show More
20m 2s
<div class="OutlineElement Ltr SCXW226044830 BCX8"> <p class="Paragraph SCXW226044830 BCX8"><span class= "TextRun SCXW226044830 BCX8" lang="EN-US" xml:lang="EN-US" data-contrast="none"><span class= "NormalTextRun SCXW226044830 BCX8">Corporates, investors,</span> <span class="Norm ... Show More
<div class="OutlineElement Ltr SCXW149957414 BCX0"> <p class="Paragraph SCXW149957414 BCX0"><span class= "TextRun SCXW149957414 BCX0" lang="EN-US" xml:lang="EN-US" data-contrast="none"><span class= "NormalTextRun SCXW149957414 BCX0">Last week, a few thousand sustainability profes ... Show More