Our Year-end toolkit series addresses key areas of the year-end accounting and reporting process.

To kick off, guest host Valerie Wieman, PwC National Office partner, welcomes three of our Deputy Chief Accountants, Bret Dooley, Pat Durbin, and Beth Paul, to discuss what is top of mind for each of them this year end.

In episode 2, another guest host, National Office Professional Practice leader Kyle Moffatt, chatted with National Office leader Tim Carey and National Office partner Kevin Vaughn about SEC reporting – from SEC priorities to helpful reminders for public companies navigating SEC developments as they head into year end.

More on year-end reporting:

IFRS® Accounting Standards reporters: Join us on January 18 for year-end accounting and reporting reminders as well as an update on recent activities at the International Accounting Standards Board and a preview of what to expect in IFRS reporting in 2024. Register to earn up to 1 CPE credit.

For more IFRS content, listen to our recent IFRS update podcast.

Need additional CPE credits? Visit our National Office Accounting and reporting webcasts page on Viewpoint to view our full library.

On December 21, the financial scoping thresholds for the European Union’s Corporate Sustainability Reporting Directive (CSRD) were increased to account for inflation. The final directive was published in the Official Journal of the European Union.

Also in December, the European Financial Reporting Advisory Group (EFRAG) issued proposed implementation guidance for public comment on (1) the materiality assessment, (2) the value chain, and (3) a complete list of the detailed requirements of the European Sustainability Standards (ESRS) in Excel format. The implementation guidance, expected to be finalized in 2024, is intended to support the implementation activities of preparers and other users of ESRS. It would be non-authoritative and would not introduce new provisions to the ESRS. Comments are due by February 2.

We updated our publication, Worldwide impact of CSRD – are you ready?, for these latest developments.

Join Tim Ryan, PwC US Senior Partner, and Daryl Brewster, CEO of Chief Executives for Corporate Purpose, to discuss the biggest opportunities and threats CEOs see on the horizon for business for the coming year. They will explore key findings of PwC's 27th Annual Global CEO Survey and address key actions CEOs are taking to earn trust on critical business issues from business model reinvention to generative AI to climate. Register to earn 1 CPE credit.

In case you missed it, here is some of our top content issued or updated in December.