PwC National Office leaders discuss key reminders on year-end reporting.
In each episode of our Year-end toolkit series, our guests discuss key areas of the year-end reporting process.
In this episode, PwC National Office leaders join us to discuss what is top of mind for each of them on year-end reporting, including the impact of macroeconomic and geopolitical events.
In this episode, you will hear reminders on:
  • 1:39 - Rising interest rates and their influence on nonfinancial asset impairment and debt modifications
  • 13:36 - The effect of market volatility on debt and equity investments and stock compensation
  • 23:30 - The impact of inflation on revenue and inventory accounting
  • 29:59 - The importance of robust disclosures related to macroeconomic events
  • 33:49 - The effect of supply chain disruptions on the business
  • 39:09 - Accounting issues that arise in business or asset dispositions as well as restructurings amid recession concerns
  • 51:15 - Assessing subsequent events
Stay tuned for the next episode in our Year-end toolkit series. Listen to our previous 2022 SEC comment letter podcast series for more insights related to SEC reporting, including comment letter trends related to current events, and our previous impairment toolkit podcast series, including financial and nonfinancial asset impairment.
In addition, read our summary of accounting considerations in uncertain times and check out our comprehensive accounting guides, including Property, plant and equipment, Stock-based compensation, Loans and investments, and Financial statement presentation.
About our guests
Beth Paul is a Deputy Chief Accountant in PwC’s National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting.
Bret Dooley is a Deputy Chief Accountant in PwC’s National Office and the financial instruments accounting leader. He has over 25 years of experience specializing in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues relating to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.
Pat Durbin is a Deputy Chief Accountant, leading the revenue and liabilities division in PwC’s National Office. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
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. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to
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