We continue our miniseries on consolidation accounting and dive into the evaluation of variable interests and the characteristics of a variable interest entity (VIE). In this episode, we discuss: 1:24 – An overview of the VIE model 3:30 – Determining whether there is a variable interest 11:25 – Identifying “at-risk” equity 15:28 – Evaluating whether an ent ... 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
Sep 2023
How PE Should Support Portfolio Company Acquisitions
Barak Routhenstein, Vice President of Corporate Development at Profile Products Join us on October 5th, 2023, in New York City for the M&A Science Fair 2023. Dive into a transformative M&A experience that not only emphasizes participant-driven topics but also offers an unparallel ... Show More
46m 59s