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Did you submit a question during our Q3 accounting webcast? Maybe this is where you’ll hear the answer. 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 Cody Smith, Andreas Ohl, Chad Soares, Suzanne Stephani, and Ryan Spencer from PwC’s National office join Heather Horn to address topics you need to know about, including:

• 0:41 - Q3 overview. Cody begins by discussing the top areas of interest during the third quarter, highlighting government assistance and COVID-19 disclosures. 
• 7:21 -Accounting for lease changes. Andreas and Chad answer questions regarding the impairment of right-of-use assets and share notable areas from the FASB’s recent leases roundtable.
• 16:28 - Troubled debt restructuring. Suzanne provides clarification on the accounting for the CARES Act relief from a borrower's perspective. 
• 20:35 - SEC. Ryan discusses the modernization of Regulation S-K.

Cody Smith is a partner in PwC’s National office with over 20 years experience specializing in the accounting for business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. 

Andreas Ohl is a partner in PwC's National office focused on mergers and acquisitions under US GAAP and IFRS. Andreas is chairman of the Business Valuation Standards Board at the International Valuation Standards Council, is a member of the working group that authored the AICPA's In-Process R&D guide, and has served as a member of the FASB's Valuation Resource Group. 

Chad Soares is a partner in PwC's National office focused on leasing and financing arrangements. He was a primary author of PwC’s leases guide and contributes to a variety of thought leadership related to leasing and financial instruments. 

Suzanne Stephani is a director in PwC’s National office with more than 20 years of experience assisting companies in resolving complex accounting issues. Suzanne specializes in the accounting for debt, preferred stock, leases, and cash flows.

Ryan Spencer is a partner in PwC's National Office specializing in SEC financial reporting matters. He has over 20 years of experience serving clients in the technology and life sciences industries and is a frequent contributor to PwC’s publications and communications.

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.