PwC's accounting podcast
The quarter close - Q3 2019
Sep 17, 2019 · 30 min
Play episode

This edition of The quarter close provides timely accounting and reporting information that can help you prepare for this quarter’s reporting. Topics include:

  • A summary of the FASB’s proposed delay of effective dates for certain major accounting standards
  • Reminders relating to the adoption of the new credit losses standard, including disclosure considerations
  • Considerations when adopting the new guidance for cloud computing service arrangements
  • Additional insights about accounting for embedded leases in service arrangements, goodwill reminders and standard-setting, regulatory updates, and more


Episode details

Accounting hot topics


0:52 - Topic 1: FASB proposes delay of effective dates for certain major standards
3:11 - Topic 2: The new credit losses standard: insights and reminders
6:13 - Topic 3: SAB 74 disclosures
7:16 - Topic 4: New guidance for cloud computing service arrangements effective soon
10:34 - Topic 5: Reserves for lessor operating lease receivables
12:21 - Topic 6: Embedded leases in service contracts
15:13 - Topic 7: Goodwill reminders and standard-setting update
18:56 - Topic 8: Accounting for certain equity instruments - EITF Issue 19-A

SEC and regulatory update

21:44 - Topic 1: LIBOR - SEC and FASB developments
25:06 - Topic 2: Brexit accounting and disclosure implications
26:23 - Topic 3: Cybersecurity disclosure reminders
27:45 - Topic 4: Comment letter trends

Appendix

28:22 - Calendar year-end PBEs
28:34 - Calendar year-end non-PBEs







Search
Clear search
Close search
Google apps
Main menu