The quarter close – Q4 2019 audio version: PwC accounting podcast

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The quarter close — Q4 2019 edition

This edition of The quarter close provides timely accounting and reporting information that can help you prepare for your year-end reporting. Topics include:

  • A summary of the FASB’s delay of effective dates for certain major accounting standards
  • Reminders relating to adoption of the new credit losses standard and some areas of focus post adoption
  • Additional insights about accounting for leases incentives, lease remeasurements, terminations and modifications, principal versus agent assessments under the revenue standard, standard setting and regulatory updates, and more

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Episode details

Accounting hot topics

0:47 - FASB delays effective dates for certain major standards
2:48 - The new credit losses standard: adoption and moving ahead
7:16 - Lessee accounting for lease incentives
11:51 - Lessee accounting for remeasurements, terminations, and modifications
14:38 - Principal versus agent assessments under the revenue standard
18:37 - Share-based consideration payable to a customer
20:14 - The EITF addresses accounting for equity securities
22:22 - The latest on the FASB’s goodwill project

SEC and regulatory update

24:01 - Non-GAAP measures
25:30 - Considerations for critical audit matters
27:53 - PCAOB leadership changes
28:25 - Digital taxes
30:12 - Corporate governance insights

32:48 - Wrap-up

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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