Video library featuring business, regulatory, financial reporting, accounting and auditing topics

Browse our library of informative and short videos addressing current accounting guidance, COSO, regulatory and business issues, revenue recognition, standard setting updates and more.

To view videos on other business topics, visit the PwC video library.

Accounting Guidance

Applying pushdown accounting

Hear about pushdown accounting and what to consider when deciding whether or not to apply it.

Subsequent event evaluation

Learn about the types of subsequent events and the related accounting and disclosure requirements.

Reclassifying currency translation adjustments into earnings

When is the right time to release CTA? The answer is, it depends. Hear how to think through this complex assessment.

Lease modifications and assessing the lease term

Making a move? Hear PwC's Chad Soares and Marc Jerusalem discuss how investing in real estate to accommodate growth or upgrade facilities can have accounting implications you may not expect.

Applying pushdown accounting

Hear about pushdown accounting and what to consider when deciding whether or not to apply it.

Subsequent event evaluation

Learn about the types of subsequent events and the related accounting and disclosure requirements.

Reclassifying currency translation adjustments into earnings

When is the right time to release CTA? The answer is, it depends. Hear how to think through this complex assessment.

Lease modifications and assessing the lease term

Making a move? Hear PwC's Chad Soares and Marc Jerusalem discuss how investing in real estate to accommodate growth or upgrade facilities can have accounting implications you may not expect.

Segment reporting: determining operating segments

In a changing business environment, segment reporting may change as well. Hear PwC’s Brad Jansen discuss key aspects in determining operating segments.

Earnings per share: the impact of restricted stock

Do you have restricted stock in your compensation plan? Hear PwC's Brian Ness discuss factors to consider when accounting for restricted stock in the earnings per share calculation.

Mergers & acquisition activity and related accounting

Are you considering an acquisition? Hear PwC's Brian Ness and Sara DeSmith discuss contingent consideration, continuing involvement and other accounting aspects in the mergers and acquisition space.

Equity method accounting: assessing significant influence

Do you have an equity method investee? Hear PwC's Brad Jansen share his insights on how to assess significant influence in the equity method of accounting.

Income taxes

Income taxes continue to be challenging. Hear our perspectives on valuation allowance and indefinite reinvestment.

Balance sheet debt classification of debt instruments

Considering reclassifying debt as non-current? Learn the ins & outs of balance sheet classification in our video.

Repurchase features in stock based compensation

Do you have repurchase features in your stock comp plan? Learn how puts and calls may impact liability presentation.

Stock based compensation modifications

Planning a termination, a spin-off, or other nonrecurring event? This may result in a modification of stock based comp.

Common embedded derivatives

Entering into new debt agreements? Learn how embedded derivatives may exist even with in a plain vanila debt contract.

Top 5 financial reporting reminders 2014

Preparing for the year end push? Hear our Top 5 accounting and reporting reminders going into year end.

Venezuela exchange rates

The reporting implications of three legal exchange mechanisms in Venezuela, each with a different exchange rate, are discussed by PwC's Stephanie Stewart, John Bishop and John Horan in a Special Edition of The quarter close.

Determining functional currency

PwC's Stephanie Stewart, John Bishop, and Michael Yenchek discuss why determining functional currency is fundamental to a company's financial statements and tips for making the assessment.

Top five financial reporting reminders

The top five year-end financial reporting themes are shared by PwC's Mila Petrova, Kristin Derington-Ruiz, Patrick Young, James Gazley, and Elly Barrineau.

COSO Framework

Compliance and the new COSO Framework: Defining today’s regulatory landscape

PwC's Kristin Rivera and Glenn Ware; along with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company, discuss fraud's material impact on financial reporting.

Compliance and the new COSO Framework: Aligning Fraud Risk Assessment with your ERM

PwC's Kristin Rivera and Glenn Ware; along with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company, talk through aligning Fraud Risk Assessment with ERM.

Compliance and the new COSO Framework: A principles-based compliance program

PwC's Kristin Rivera and Glenn Ware discuss a principles based compliance program with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

Compliance and the new COSO Framework: Fraud Risk vs. Fraud Threat

PwC's Kristin Rivera and Glenn Ware discuss Fraud Risk Vs. Fraud Threat with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

Compliance and the new COSO Framework: Defining today’s regulatory landscape

PwC's Kristin Rivera and Glenn Ware; along with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company, discuss fraud's material impact on financial reporting.

Compliance and the new COSO Framework: Aligning Fraud Risk Assessment with your ERM

PwC's Kristin Rivera and Glenn Ware; along with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company, talk through aligning Fraud Risk Assessment with ERM.

Compliance and the new COSO Framework: A principles-based compliance program

PwC's Kristin Rivera and Glenn Ware discuss a principles based compliance program with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

Compliance and the new COSO Framework: Fraud Risk vs. Fraud Threat

PwC's Kristin Rivera and Glenn Ware discuss Fraud Risk Vs. Fraud Threat with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

Compliance and the new COSO Framework: An appropriate response

PwC's Kristin Rivera and Glenn Ware discuss appropriate risk response with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

Compliance and the new COSO Framework: Expanding the definition of fraud

PwC's Kristin Rivera and Glenn Ware discuss the expanded definition of Fraud in the COSO Framework with Adrian Mebane, VP of Global Ethics & Compliance at The Hershey Company.

COSO 2013 - ICFR Transition

Highlights how clients can effectively leverage PwC's four-phased approach to transition to the COSO 2013 Framework and utilize the Phase 2 mapping template.

Internal control: COSO update

PwC's Stephen Soske, Chuck Harris and Kassie Bauman discuss how companies should address the new COSO framework in their internal control processes.

Regulatory and Business Issues

Pension plan risk and response

Assessing risk in your pension plan? Listen in to hear the types of risks pensions face, the actions companies are taking and the related accounting impacts.

SEC comment letter response process

Crafting a response to an SEC comment letter? Watch now for tips on how best to go about it.

2015 Top 5 Year end accounting reminders

Hear PwC’s Top 5 accounting topics to keep top of mind as companies head into the 2015 reporting cycle.

Top 5 year-end SEC reporting reminders

This video highlights key financial reporting reminders for companies as they head into the year-end reporting cycle.

Pension plan risk and response

Assessing risk in your pension plan? Listen in to hear the types of risks pensions face, the actions companies are taking and the related accounting impacts.

SEC comment letter response process

Crafting a response to an SEC comment letter? Watch now for tips on how best to go about it.

2015 Top 5 Year end accounting reminders

Hear PwC’s Top 5 accounting topics to keep top of mind as companies head into the 2015 reporting cycle.

Top 5 year-end SEC reporting reminders

This video highlights key financial reporting reminders for companies as they head into the year-end reporting cycle.

The quarter close - Interview with Jim Kroeker

Hear Jim Kroeker speak on some top of mind items of the FASB.

Accounting policy changes and preferability letters

Ever wonder when's the best time to make a policy change? Hear some options and the related pros and cons in this video.

Business email compromise

Could a single email cost you millions? The answer may surprise you. Learn about a fraud scheme that has caught many companies off guard.

Top 5 SEC reminders in an IPO

Considering an IPO? Hear our Top 5 SEC reporting items when making the push to go public.

Foreign currency volatility

Foreign currency volatility is impacting companies across all industries. PwC’s Valerie Wieman and John Horan discuss the driving forces, risk management hedging strategies, and disclosure considerations.

Oil price volatility: are you fit for $50 oil?

Are you prepared for $50 oil? Hear how we got here and the operational levers you can pull in this changing environment

Private company alternatives impact on public companies

Did you know the new private company accounting alternatives can impact public companies too?

SEC SX Rule 3-05

Considering a potential acquisition? SEC SX Rule 3-05 may require disclosures of financial information of the business. Watch PwC's video perspective.

Regulatory update interview with Troy Paredes

Get an insider view on the direction and discussions of the SEC with this interview of former commissioner Troy Paredes.

Comment letter trends

Preparing your disclosures going into year end? Learn the current comment letter trends and themes coming from the SEC.

SEC Rule 3-09

Don't get caught, by assessing the need for separate financial statements for significant equity method investees early.

Spin-offs

Spin-off transactions are increasing in the marketplace. Is there one in your future? PwC's Neil Dhar, Ravi Rao and Beth Paul discuss the current market trends, key considerations for carve-out financial statements, and how to be successful both during and after a spin-off.

Tax function effectiveness

PwC's Tim Lapetina and Steven Schaefer discuss the challenges of today's tax environment and how to make a strong tax function.

Top five IPO readiness tips

Considering an IPO? Hear the top five top areas companies should contemplate, as shared by PwC's Mike Gould, Lee Vanderpool, David Bohl, Francesca Bellome, Brian Staniszewski and Alyona Teeter.

Healthcare costs and the Affordable Care Act

PwC's Jay Seliber, Michael Thompson and Ken Stoler discuss the Affordable Care Act and accounting implications for retiree medical plans.

Whistleblower reform

PwC's Beth Paul, Gregory Johnson, Barbara Kipp and Catherine Bromilow discuss what companies are doing to respond to the SEC’s whistleblower rule.

Preparing to access the capital markets

In this video, PwC discusses preparing to access the capital markets.

Derivatives reform: Beyond the banks

Derivatives reform: Beyond the banks.

IFRS: The SEC's report and looking ahead

IFRS: The SEC's report and looking ahead

The new conflict minerals rule: What it means for you

The new conflict minerals rule: What it means for you

IFRS: M&A perspectives

IFRS: M&A perspectives

Revenue Recognition

Update on IFRS 15: Revenue recognition

PwC's Paul Feetham provides an update on the new revenue standard and the impact of the one year deferral.

Understanding IFRS 15: Revenue Recognition

Paul Feetham, PwC Accounting Advisory Services, discusses IFRS 15, the Revenue Recognition standard, its impact, and how to overcome implementation challenges.

Gross vs. net revenue

Assessing gross vs. net revenue presentation? Learn about the 11 indicators used in making your determination.

Top 5 financial statement line items impacted by the new revenue standard

Do you think the revenue recognition standard only impacts revenue? Think again! Hear our experts discuss our top 5 financial statement line items that may be impacted OTHER than revenue.

Update on IFRS 15: Revenue recognition

PwC's Paul Feetham provides an update on the new revenue standard and the impact of the one year deferral.

Understanding IFRS 15: Revenue Recognition

Paul Feetham, PwC Accounting Advisory Services, discusses IFRS 15, the Revenue Recognition standard, its impact, and how to overcome implementation challenges.

Gross vs. net revenue

Assessing gross vs. net revenue presentation? Learn about the 11 indicators used in making your determination.

Top 5 financial statement line items impacted by the new revenue standard

Do you think the revenue recognition standard only impacts revenue? Think again! Hear our experts discuss our top 5 financial statement line items that may be impacted OTHER than revenue.

Gross vs. net revenue determination

PwC's Jim Gazley, Michael Coleman, and Christopher Williams discuss the complexities of determining gross vs net revenue presentation in today's evolving business environment.

Impact of the new revenue recognition model

PwC's Dusty Stallings and Ashley Wright discuss the potential implications of the new revenue model and what companies should be thinking about now.

Standard setting — In progress

Impact of the joint FASB/IASB leasing proposal

In this video, PwC discusses the impact of the joint FASB/IASB leasing proposal.

Proposal on financial asset impairment: Impact to non-financial services companies

Proposal on financial asset impairment: Impact to non-financial services companies.

Standard-setting update: Leases and financial instruments

Standard-setting update: Leases and financial instruments

Standard setting — In progress

Impact of the joint FASB/IASB leasing proposal

In this video, PwC discusses the impact of the joint FASB/IASB leasing proposal.

Proposal on financial asset impairment: Impact to non-financial services companies

Proposal on financial asset impairment: Impact to non-financial services companies.

Standard-setting update: Leases and financial instruments

Standard-setting update: Leases and financial instruments

Standard setting — Finalized

Insurance, NAV, and CFEs

Learn how new FASB guidance is affecting financial services companies.

Consolidation, financial services

Learn key aspects of the new consolidation guidance and how it may impact financial services companies.

Consolidation

Learn key aspects of the new consolidation guidance and how it may impact you.

Measurement period adjustments

Learn about a recent simplification made to business combination accounting.

Standard setting — Finalized

Insurance, NAV, and CFEs

Learn how new FASB guidance is affecting financial services companies.

Consolidation, financial services

Learn key aspects of the new consolidation guidance and how it may impact financial services companies.

Consolidation

Learn key aspects of the new consolidation guidance and how it may impact you.

Measurement period adjustments

Learn about a recent simplification made to business combination accounting.

IFRS 9 - impairment for banking

PwC Assurance Partners Ryan Leopold and Chris Wood discuss the new financial instruments standard and how it impacts the banking industry.

Cloud computing

It’s all about the cloud these days. Are you clear on the accounting, or is there a chance for stormy weather? Watch here to learn more.

Top 5 Standards effective or adoptable in 2015

Preparing for the year ahead? Hear our Top 5 accounting standards effective or adoptable in 2015

Private company accounting alternatives

Are you considering adopting one of the private company accounting alternatives? There may be more to it than you think.

Discontinued operations

Considering a disposal? Learn about the new guidance on discontinued operations.

New consolidation standard - Financial services companies

A new consolidation standard is imminent. Hear how it may impact financial services companies. PwC's Stephanie L. Stewart, Lee Vanderpool, and Craig Cooke discuss the proposal and potential implications.

New consolidation standard

A new consolidation standard is imminent. How will it impact you? Hear PwC's Stephanie L. Stewart, Lee Vanderpool, and Craig Cooke discuss the proposal and potential implications.

Discontinued operations

PwC's Sara DeSmith, Matthew Brenner, and Stephanie Stewart discuss recently issued accounting guidance related to discontinued operations.

New goodwill standard for private companies

PwC's Kirsten Schofield, John Stieg, and Jim Gazley discuss the PCC's newly issued goodwill standard and navigating the choice to adopt or not.