Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. This next episode of our 2024 SEC comment letter podcast miniseries discusses business combinations. Business combination accounting can be complex, the required disclosures are comprehensive, and these are not routine transactions for most companies – all ma…

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: In this episode of The Soul of Enterprise, Ron and Ed sit down with Alan Whitman, a prominent leader in the accounting field with a deep commitment to foste…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In the fourth episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss step 4: measure greenhouse gas emissions, starting with scope 1 emissions. Host Heather Horn and frequent ESG podcast guest Marcin Olewinski…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In this next episode of our 2024 SEC comment letter miniseries, we discuss accounting for revenue. Revenue is the top line for a reason; it’s closely watched by investors and therefore, the SEC staff as well. From variable consideration to disaggregated reven…

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: In this special post-election episode, Ron and Ed dive into the highs, lows, and surprises from the 2024 U.S. election. They’ll explore the economic and bus…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In the third episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss step 3: determine operational boundaries. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Kelsey Pizza, a se…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We are kicking off our miniseries on 2024 SEC staff comment letters, helping to inform you on the latest trends as you gear up for year end. In this episode we share an overview of the 2024 comment letter trends, as well as insights into the SEC staff’s key p…

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: In this episode of The Soul of Enterprise, hosts Ron and Ed sit down with Kurt and Reid Bangert of Bangert, Inc., innovators in construction technology solu…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. This week, host Heather Horn is joined by a chief sustainability officer (CSO), whose impressive background in paleoclimate geology has propelled her into the world of sustainability. Allyson Anderson Book from Baker Hughes provides a practical perspective on…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We wrap up our miniseries on loans and investments with a discussion of the accounting for equity interests, a topic that can impact companies across all industries. In this episode, we discuss: 2:02 – Equity interests in scope of ASC 321, Investments—Equity …

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: In this insightful episode of The Soul of Enterprise, Ron and Ed are joined by SEC Commissioner Hester M. Peirce, famously dubbed “CryptoMom” for her forwar…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. At the intersection of two trending topics, AI and sustainability, there are a myriad of both costs and benefits to consider. Host Heather Horn is joined by Scott Likens, PwC Global Chief AI Engineer, to discuss the environmental impact of AI and the balance …

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We continue our miniseries on loans and investments with a discussion of the current expected credit losses (CECL) impairment model, applicable to a broad range of financial assets. In this episode, we discuss: 3:42 – A refresher on the CECL model 8:02 – Impa…

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: It has been a few months since Ron and Ed emptied their stacks of stuff that have accumulated regarding all things pricing, subscription, and business in ge…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. The term “ESG” has been used for over two decades, including in this podcast miniseries title. Host Heather Horn sat down with guest Matt Sekol, Sustainability Global Blackbeltand author of ESG Mindset: Business Resilience and Sustainable Growth, to revisit t…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We continue our miniseries on loans and investments with a discussion of the accounting by corporate entities for loan receivables, which can include items such as trade receivables and other receivables with customers, suppliers, employees and more. In this …

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: In this episode of The Soul of Enterprise, Ron and Ed dive into the transformative world of pricing strategies. Pricing is more than just setting a number—i…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. Impact accounting is the process of attributing monetary value to disparate pools of datapoints across sustainability topics with the intent of creating comparability to drive investment decisions. This week, host Heather Horn is joined by a special guest fro…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We kick off our miniseries on loans and investments with an episode on accounting for debt securities for corporate entities. We discuss key considerations applicable to corporates and share insights on some of the more complex areas. In this episode, we disc…

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: Ron and Ed welcome Back Adam Thierer, now with the R Street Institute, to talk about government regulation and AI. Adam has written extensively about how go…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. Host Heather Horn is joined by Mardi McBrien, Chief of Strategic Affairs & Capacity Building at the IFRS Foundation, and Katharina Bryan, Head of International Sustainability Reporting Policy at Amazon, to highlight the PwC and IFRS Foundation NYC Climate Wee…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. With an unprecedented level of change in recent years, the PCAOB has become a standard setter to watch – not just for audit firms but for companies. The episode brings the latest in PCAOB standard setting developments, including what they mean for preparers. …

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: Since Luca Pacioli’s 1494 invention of double-entry bookkeeping, accounting has seen little innovation. GAAP, designed for an industrial economy, is outdate…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In the second episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss how to establish organizational boundaries. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Kelsey Pizza, a…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. PwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your quarterly reporting. The adoption of the new segment reporting guidance is just around the corner for many public companies. As we approach year end, …

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We continue our miniseries on foreign currency accounting with an episode on foreign currency remeasurement and translation. Foreign currency measurement is the process by which an entity expresses transactions whose terms are denominated in a foreign currenc…

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: Ron and Ed welcome another CATO Institute scholar, Jennifer Huddleston, to the show to discuss the effects of technology policy on innovation and economic g…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. This week we introduce a miniseries on the building blocks of greenhouse gas (GHG) emissions reporting. To kick off the miniseries, host Heather Horn is joined by Marcin Olewinski, an Assurance partner, and Kelsey Pizza, a senior manager in PwC’s National Off…

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We kick off our miniseries on foreign currency accounting with an episode on determining functional currency, which is the currency of the primary economic environment in which a distinct and separable operation operates. In this episode, we discuss: 03:52 – …

NEW SHOW FEATURE: If you want to ask Ron or Ed a question and be featured on the show, please submit a voice recording from any device at https://thesoulofenterprise.com/questions SHOW SUMMARY: In this episode of The Soul of Enterprise, Ron and Ed sit down with Reilly Newman to explore his manifesto: the powerful intersection of science and strateg…