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Much of the country is experiencing frigid weather this week. Stay inside and keep warm with our latest accounting and reporting podcast episodes. This week, we discuss balance sheet classification of debt and the future of digital reporting (including in sustainability). And catch up on back episodes by browsing our extensive podcast library of over 400 episodes.

Our Year-end toolkit series continues with guest host Kevin Vaughn, PwC National Office partner, and Suzanne Stephani, PwC National Office director, discussing the judgments and complexities involved in the balance sheet classification of debt.
“Look at your agreements to make sure you really understand how they're working [and the implications].” - Suzanne Stephani, PwC National Office director

Q4 2023 Quarterly accounting webcast CPE-eligible replay
If you missed our Q4 2023 Quarterly accounting webcast, check out our CPE-eligible replay. For more CPE-eligible webcasts, visit our National Office Accounting and reporting webcasts page on Viewpoint.
XBRL is an open international standard for digital business reporting that allows information to move between organizations rapidly and accurately. While XBRL is a mature component of today’s financial reporting ecosystem, a shared digital reporting language may also be critical for the future of sustainability reporting. In this episode, host Heather Horn discusses the future of digital reporting with John Turner, CEO of XBRL International.
In 2023, deal activity was hampered as dealmakers took a wait-and-see approach to seek equilibrium in a world with sizable valuation gaps, higher-for-longer interest rates, and more. PwC shares how executives and board members can prepare for a potential resurgence in M&A this year.
Here’s what we’re following
To help address the question of interoperability for companies complying with multiple sustainability reporting regimes, the IFRS Foundation analyzed the greenhouse gas emissions reporting requirements in the standards of the Global Reporting Initiative (GRI) and International Sustainability Standards Board (ISSB). The results of the comparison of the requirements of GRI 305, Emissions, and IFRS S2, Climate-related Disclosures, can be found in the publication, New resource on emissions reporting using GRI and ISSB Standards.

Key dates
January 25
Executive perspectives: How transactions and transformation together achieve value creation webcast
Register here
January 29
Deadline to comment on AICPA exposure draft for issuers of stablecoins, Proposed criteria for the presentation of the sufficiency of assets for redemption
February 2
Deadline to comment on EFRAG proposed implementation guidance for the European Sustainability Reporting Standards
February 14
Leading with Trust: CEO Outlook for 2024 webcast (CPE eligible)
Register here
February 15 or March 5
Q1 2024 Quarterly sustainability webcast (CPE eligible)
Register here
March 13, 19, or 28
Q1 2024 Quarterly accounting webcast (CPE eligible)
Register here
March 18
Deadline to comment on FASB proposed ASU, Debt with Conversion and Other Options
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