COVID-19: Your accounting and reporting resource

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Listen as Heather Horn and a team of PwC partners discuss some year-end reminders related to accounting for the impacts of COVID-19.


Let’s face it - as we approach year-end reporting, the pandemic is top of mind for most preparers. That’s why in this episode, Heather Horn and a team of PwC National Office partners come together to help listeners understand key year-end accounting and reporting considerations related to the impacts of COVID-19.

Topics include:

  • 1:22 - Debt modifications
  • 5:43 - Lease modifications
  • 8:32 - Lease abandonment
  • 12:18 - CECL considerations
  • 15:06 - Fair value
  • 20:33 - Impairment
  • 26:01 - Strategic disposals
  • 29:29 - Revenue and receivables
  • 35:22 - Government grants
  • 40:15 - Restructuring and compensation
  • 42:42 - SEC reminders


About our guests

Tom Barbieri

Tom Barbieri is a PwC partner and the Financial Instruments Accounting Leader in PwC’s National Office. He has over 29 years of experience advising clients on complex accounting financial reporting issues relating to financial instruments. During Tom’s tenure in National, he has been at the forefront of emerging accounting issues and has regular interactions with the Financial Accounting Standards Board, SEC, and other nationally renowned accounting experts.

Matt Sabatini is a partner in PwC's National Office with nearly 20 years of experience helping clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, corporate reorganizations, recapitalizations, joint ventures, and other investments.

Jay Seliber is a partner in PwC’s National Accounting Services group with over 30 years of experience. He helps clients with their most complex accounting matters, particularly in the areas of revenue recognition, M&A, stock compensation, employee benefits, restructurings, impairments, and financing transactions.

Ryan Spencer is a partner in PwC's National Office specializing in SEC financial reporting matters. He has over 20 years of experience serving clients in the technology and life sciences industries and is a frequent contributor to PwC’s publications and communications.

About our host

Heather Horn is PwC’s National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With nearly 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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