Text us your thoughts on this episodeWe continue our miniseries on lease accounting. In this episode, we discuss “day 2” lease accounting, focusing on lease remeasurements, subleasing, and lease impairments.In this episode, you’ll hear a discussion of:01:18 - Events requiring remeasurement02:17 - Full lease remeasurements06:19 - Partial lease remeasurements7:47 - Lease term and purchase option remeasurements13:44 - Lease modification remeasurements21:34 - Subleasing arrangements25:58 - A refr...

Leases: Brushing up on “day 2” accounting

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Text us your thoughts on this episodeWhile the Inflation Reduction Act (IRA) was enacted into law in 2022, the Department of the Treasury continues to provide guidance to taxpayers on how to utilize the provisions of the law. Such guidance has been issued with increasing volume in recent months. In this episode, host Heather Horn sits down with Matt Haskins, principal in PwC's Washington National Tax Services office who focuses on renewable energy transactions, to discuss the latest IRA guida...

Talking ESG: Taking advantage of Inflation Reduction Act incentives

Text us your thoughts on this episodeWe continue our miniseries on accounting for financing transactions with a focus on preferred shares. In this episode we provide an overview and walk through the key judgments in accounting for different types of preferred stock.In this episode, we discuss:2:01 - An overview of preferred stock, common features, and reasons companies may issue it over other forms of financing9:40 - The accounting model for preferred stock14:30 - Classification, recognition,...

Accounting for preferred stock from issuance to retirement

Text us your thoughts on this episodeThe concept of a circular economy emphasizes reducing, reusing, repairing, and recycling to minimize waste and maximize resource use in the context of a planet with finite resources. And as you’ll hear in this episode, circularity is increasingly becoming a business issue, both a challenge and opportunity, that interacts with multiple sustainability topics.This week, Heather Horn is joined by Tom Beagent, a partner in PwC UK’s Global Sustainability and Cli...

Talking ESG: The challenge – and promise – of a circular economy

Text us your thoughts on this episodeWe kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different methods and reasons companies may repurchase their own shares as well as the accounting implications. Spoiler alert – the type of arrangement really matters as it dictates the accounting.In this episode, we discuss:3:38 – An overview of the different methods and reasons companies repurchase shares11:43 – Accounting ...

Share repurchases – The type of arrangement matters

Text us your thoughts on this episodeWhile the SEC has stayed its climate disclosure rule for now, our team is still fielding many questions as preparers work toward complying with global sustainability reporting regulations. In this episode, host Heather Horn sits down with PwC National Office partners Kevin Vaughn, Diana Stoltzfus, and Valerie Wieman to break down some frequently asked questions on the SEC climate-related disclosures rules. In this episode, we discuss:2:05 - The implic...

Leases: Brushing up on “day 2” accounting

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