In each episode of our 2023 SEC comment letter trends series, our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance.
This week, host Heather Horn sat down with PwC National Office partner Kevin Vaughn to discuss the SEC staff’s continued focus on non-GAAP measures, the area with the highest number of comments.
In this episode, you’ll hear:
Want to learn more? Check out our analysis of SEC comments on non-GAAP measures and our publication on non-GAAP, which includes links to the updated C&DIs.
Kevin Vaughn is a partner in PwC’s National Office. Prior to joining PwC, Kevin was senior associate chief accountant in the Office of the Chief Accountant (OCA) at the SEC where he spent almost 20 years focusing on complex financial reporting and technical accounting issues.
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.
Follow PwC’s accounting podcast on your favorite podcast app for future episodes in this SEC comment letters series, and subscribe to our weekly newsletter to get all of our thought leadership.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
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Talking ESG: Taking stock of the latest reporting developments
Understanding "mezzanine” equity
Talking ESG: Taking advantage of Inflation Reduction Act incentives
Accounting for preferred stock from issuance to retirement
Talking ESG: The challenge – and promise – of a circular economy
Share repurchases – The type of arrangement matters
Talking ESG: FAQs on the SEC climate disclosure rules
New income tax disclosure requirements – getting ready
Talking ESG: Interoperability across multiple reporting frameworks
Identifying embedded leases in your contracts
Talking ESG: Building effective sustainability reporting governance
Leasing real estate? What lessees need to know
Talking ESG: Role of the C-suite in sustainability reporting
Leases: Brushing up on “day 2” accounting
Talking ESG: Building sustainability reporting capacity
Lease classification – Finance or operating lease?
Talking ESG: Operationalizing global reporting requirements
Asset acquisition accounting
Decoding the SEC rules’ new GHG emissions reporting requirements
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