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PwC's accounting weekly news: February 19, 2021

Much of the country is gripped with bone-chilling weather this week. We think you’ll find that all of our podcasts can be enjoyed fireside with your favorite warm beverage. This week’s additions catch you up on cryptocurrency and net-zero commitments, or grab a blanket and take your pick from our extensive library.

Cryptocurrency? Digital asset? What’s the accounting?

As digital assets continue to make the headlines and push into the mainstream of finance, more questions are popping up on the accounting implications. Listen in as host Heather Horn and PwC’s Beth Paul and Kevin Jackson discuss the emerging asset class of cryptocurrencies and what it means for your financial statements.

Want to learn more? Read our Point of view, Cryptocurrencies: Time to consider plan B.

Revenue guide

Questions on ASU 2021-02, Franchisors—Revenue from Contracts with Customers (Subtopic 952-606)? We’ve added related guidance to our Revenue from contracts with customers guide.

Forecast 2021: The “E” in ESG, spotlight on achieving net zero

This week, we continue our deep dive into ESG with a talk on the “E,” the environment. As more companies are announcing their commitments to reach net zero emissions, Heather Horn sits down with Casey Herman, PwC’s US Power & Utilities leader, and Ron Kinghorn, PwC’s ESG platform leader, to zero-in on how companies are developing their net zero strategy.

PwC comments on the SASB's Human Capital Framework

PwC has submitted comments on the SASB’s Human Capital Framework project. The Framework provides trends and evidence on human capital management to inform how the SASB may address various human capital issues within its standards.

Register: The move away from LIBOR webcast

Join our webcast on Tuesday, February 23, The move away from LIBOR: Bringing non-LIBOR loans to market within the next 300 days.

Here’s what we’re following

ESG Reporting and Attestation: A Roadmap for Audit Practitioners

On February 17, the CAQ and the AICPA released a new roadmap to provide an overview of ESG reporting and the related risk and legal considerations associated with a company’s decision to report ESG information in SEC filings. It provides auditors with a blueprint to support companies in achieving their ESG reporting goals.