Our podcast miniseries on accounting for financing transactions kicks off with share repurchases. We provide an overview of the reasons companies may repurchase their own shares, the different methods, and the accounting implications. Spoiler alert – the type of arrangement really matters as it dictates the accounting.

For more information on these topics, read chapter 9 of our Financing transactions guide.

We have updated our SEC comment letter trends series with comments issued through March 31. See what the SEC staff may be looking for in your filings.

There’s still one more chance to join our Q2 2024 Quarterly sustainability webcast, and don’t forget to register for our Q2 accounting and industry-specific webcasts.

Q2 2024 Quarterly sustainability webcast (up to 1.5 CPE credits) – May 15
Learn how companies can holistically prepare for mandatory sustainability reporting requirements. We'll discuss materiality, greenhouse gas emissions, targets and transition plans, and more. Also hear from our featured guest, Chris Sharp, Chief Technology Officer at Digital Realty, on the importance of AI and data centers in driving sustainability objectives.

Q2 2024 Quarterly accounting webcast (up to 1.5 CPE credits) – June 12, June 18, or June 27
Join our National Office specialists for a discussion of key accounting and reporting reminders as companies close out Q2 2024.

Q2 2024 Industry-specific webcasts – June 20
Join us for a webcast specific to your industry that builds on the content in our core quarterly accounting webcast.

For more CPE-eligible webcasts, visit our National Office Accounting and reporting webcasts page on Viewpoint.

The role of the nominating/governance committee is more important than ever — from selecting board members and addressing stakeholder concerns to complying with new regulations. Our guide explains how nominating/governance committees can meet rising pressures and fresh challenges.

Dr. Alexis Crow, PwC’s Global Geopolitical Investing Practice Leader, explores opportunities for investing in private markets and ESG in Brazil, Latin America’s largest economy.

On May 9 the International Accounting Standards Board issued IFRS 19, Subsidiaries without Public Accountability: Disclosures, which will permit eligible entities to use IFRS® Accounting Standards with reduced disclosure requirements. For additional details, read PwC’s summary, Simplifying disclosure requirements for certain subsidiary financial statements: A glimpse at IFRS 19.

On May 8, the IASB published an exposure draft proposing narrow-scope amendments that intend to more faithfully reflect the effects of renewable electricity contracts on a company. These contracts are unique as the supply of electricity cannot be guaranteed, but buyers are often required to take and pay for whatever amount of electricity is produced, even if that amount does not match the buyer’s needs at the time of production. The proposed amendments (1) would add disclosure requirements to enable investors to understand the effects of these contracts on a company’s financial performance and future cash flows, (2) would permit hedge accounting if these contracts are used as hedging instruments, and (3) address how the "own-use" requirements apply to these contracts. Comments are due by August 7.