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PwC’s Heather Horn and a panel of PwC specialists answer common questions about recent accounting and reporting developments.
Did you submit a question during our Q4 quarterly accounting and reporting developments webcast? Even if you couldn’t join the webcast, you’ll find this episode helpful as we answer the most common questions on recent accounting developments. Tune in as Kassie Bauman, Maria Constantinou, Seth Drucker, Angela Fergason, and Marc Jerusalem join Heather Horn to address topics you need to know about, including:
  • 1:15 - CECL. Seth provides more clarity on key controls and investor reaction to the new CECL model.
  • 4:57 - Revenue: Principal vs. agent. Angela answers questions on principal vs. agent considerations, including control transfer in the context of a service.
  • 11:15 - Leases. Marc shares observations  from comment letters received.
  • 15:54 - Tax. Kassie responds to viewer questions on tax simplification and digital taxes.
  • 21:27 - Standard setting. Seth and Maria provide updates on reference rate reform and other FASB projects.

About our guests
Kassie Bauman is a managing director in PwC's National Office who consults on tax accounting under US GAAP and IFRS.
Maria Constaninou is a director in PwC’s National Office who monitors the FASB’s standard-setting activities.
Seth Drucker is a partner in PwC’s National Office, specializing in accounting for financial instruments.
Angela Fergason is a partner in PwC's National Office who consults on the accounting for revenue and employee compensation arrangements.
Marc Jerusalem is a director in PwC’s National office who consults on leasing transactions.
About our host
Heather Horn is PwC’s National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

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