A month of podcasts on financial statement presentation kicks off with perhaps the most closely-watched financial metric, EPS. In this episode, host Heather Horn sits down with John Horan, PwC National Office managing director, to discuss the practical challenges and judgments involved in this not-so-simple computation.

Want more on EPS? Read our guidance.

It’s time for finance leaders to lead the way in maximizing tech to generate value. Read PwC’s latest perspective on the key issues facing finance leaders and actionable strategies to address them.

Q1 2024 Quarterly sustainability webcast — February 15 or March 5

With no final rule on climate disclosure from the SEC, some may wonder if ESG reporting is still happening for US companies. We assure you – it is. Join us for updates on disclosure requirements for companies (including private companies) “doing business” in California and many companies operating in the European Union. In addition, there are proposals from various state legislatures and other jurisdictions around the world on sustainability reporting that could scope in even more companies or add to the growing list of reporting requirements.

We share the latest developments as well as insights on how to keep track of final requirements, proposed legislation, and even voluntary frameworks. Our speakers are in the market every day talking to companies, standard setters, and regulators about this ever-changing landscape.

Register to earn up to 1.5 CPE credits.

Q1 2024 Quarterly accounting webcast — March 13, March 19, or March 28

Join us for discussion of key accounting and reporting reminders as companies close out Q1 2024. Our specialists will share insights on new FASB guidance, Pillar Two and other income tax updates, SEC reporting developments, and more.

Register to earn up to 1.5 CPE credits.

And, if you missed our IFRS year-end accounting webcast, check out our CPE-eligible replay, as well as our National Office Accounting and reporting webcasts page on Viewpoint for the full library of other CPE-eligible webcasts.

This week, the SEC Chief Accountant issued a statement emphasizing the importance of professional skepticism. The statement also highlights management’s responsibilities in maintaining a financial reporting environment capable of producing reliable financial disclosures, as well as the importance of audit committees in prioritizing and promoting audit quality.

On February 6, the SEC adopted new rules that broaden the definitions of “dealer” and “government securities dealer” to capture additional market participants, including those that buy and sell government securities for their own account as well as those that provide significant market liquidity, such as certain hedge funds. This means these entities will need to register as dealers and be subject to the SEC’s broker-dealer regulations and Financial Industry Regulatory Authority (FINRA) rules.