To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated entities are reflected in the financial statements, the disclosure requirements for both variable interest entities (VIEs) and voting interest entities (VOEs), and what a company may need to di ... Show More
Sep 3
Back to basics: Consolidation—Determining the primary beneficiary
We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determine which party, if any, should consolidate a variable interest entity (VIE). We explore key considerations for identifying a VIE’s primary beneficiary, including assessing powe ... Show More
31m 1s
Sep 1
Back to basics: Consolidation—Identifying a VIE
Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, including understanding the entity’s purpose and design, identifying variable interests and equity at risk, and e ... Show More
48m 35s
Aug 27
Back to basics: Consolidation—Getting started
Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new Back to Basics series that revisits core ac ... Show More
40m 13s
Mar 2021
Episode 69: Financial Transactions Transfer Pricing – March 2021
In this Special Edition Financial Transactions Transfer Pricing podcast, David Ledure (Transfer Pricing Partner, PwC Belgium), Tanja Keser (Transfer Pricing Partner, PwC Germany), Erin Venter (Transfer Pricing Partner, PwC New Zealand), and Agustin Aila (Transfer Pricing Senior M ... Show More
28m 17s
Feb 2025
High confidence, high stakes: Meeting market demands with the right team
Text us your thoughts on this episodeIn today’s fast-paced business environment, companies are facing a combination of tech disruption, shifting workforce dynamics and evolving customer expectations. From keeping up with market-speed execution to building resilient talent pipelin ... Show More
21m 58s
Apr 2022
Episode 83: Special Edition – Financial Transactions Transfer Pricing (March 2022)
In this podcast, David Ledure (Transfer Pricing Partner, PwC Belgium), Ed Baghdasarayan (Transfer Pricing Partner, PwC Australia), Dan Pybus (Transfer Pricing/EMEA Financial Transactions TP Leader, PwC UK), and Bob Ritter (US Financial Transactions Transfer Pricing Leader) discus ... Show More
28m 22s
May 2021
A Short-Term Pullback We Should Have Expected (Podcast)
Kristina Hooper, Chief Global Market Strategist at Invesco, gives her market outlook. Tableau CEO, Mark Nelson, discusses the future of enterprise technology and how analytics can transform business. Brad McMillan, Chief Investment Officer for Commonwealth Financial Network, disc ... Show More
26m 17s
Feb 2023
Episode 91. Business transformation – when ESG, value chain, and transparency converge
In this TP Talks episode, new podcast host Ugo Cannavale (Transfer Pricing Leader, PwC Italy) is joined by Monica Cohen-Dumani (International Tax Services Partner, PwC Switzerland), and Brad Slattery (Global VCT Transfer Pricing Leader, PwC US) to discuss the role ESG and transpa ... Show More
23m 3s
