PwC's accounting podcast

How are companies putting sustainability into practice to create business value? Nicole Vadori, Head of Enterprise Sustainability at TD Bank Group, shares her perspectives and experiences on integrating sustainability into business priorities, building stakeholder trust, and identifying risks and opportunities. Drawing on examples from her experience, we explore the role of sustainable finance, double materiality assessments, and sustainability capabilities in addressing emerging issues such ...

While relatively few new accounting standards have been issued this year, the FASB has been busy, with several proposals expected before year end and other projects underway. We discuss key projects on the FASB's agenda, potential changes to US GAAP, and why companies should be paying attention during the development phase. We also explore how companies can get involved and provide feedback during the standard setting process. Key topics and timestamps 2:24 – Cash equivalents, stablecoins, an...

Sustainability strategies are evolving as companies focus on protecting margins, building resilience, and identifying opportunities for growth. We discuss how companies can drive business value by embedding sustainability into business strategy, connecting sustainability initiatives to financial outcomes, and using data to guide business decisions. Key topics and timestamps 1:31 — Embedding sustainability into business strategy10:06 — Quantifying the financial impacts of sustainability risks ...

Software and software-as-a-service (SaaS) companies are navigating accounting questions as AI technologies become part of their products and development processes. We discuss how companies can apply existing accounting guidance to new revenue recognition questions involving software licenses, SaaS, AI-enabled services, and commercial arrangements. Our guests also discuss capitalizing and classifying software development costs. Key topics and timestamps 1:47 — Software licenses versus s...

Geopolitical shifts are reshaping infrastructure decisions as companies navigate growing demand for AI and data centers, energy constraints, global supply chain dependencies, and climate-related pressures. We discuss how these interconnected forces are creating strategic vulnerabilities and critical dependencies—and how companies can build resilience while identifying opportunities in an evolving global environment. Key topics and timestamps 1:45 — Geopolitics and infrastructure strategy ...