Podcast appearances and mentions of John Horan

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Best podcasts about John Horan

Latest podcast episodes about John Horan

Stronger Sales Teams with Ben Wright
Episode 106: How Every Leader Can Use Data Strategically To Grow Their Business, with John Horan

Stronger Sales Teams with Ben Wright

Play Episode Listen Later Mar 11, 2025 24:39


In this episode of Stronger Sales Teams, Ben Wright is joined by John Horan, a trailblazer in the renewable energy industry. Ben explores John's journey in establishing and expanding Horan & Bird Solar, focusing on his distinctive approach to business management and growth through strategic decision-making and the integration of artificial intelligence. The discussion unveils John's innovative strategies, particularly his use of AI to boost efficiency and optimise operations, fundamentally transforming his customer service framework. About the Guest: John Horan is an experienced entrepreneur and a leading figure in the Australian renewable energy sector, recognised for his strategic insight and innovative approach. He founded Horan & Bird Electrical, growing it into a $35 million success before selling it to Origin Energy, where he played a key role in establishing Origin as the largest commercial solar installer in the country. With numerous accolades, including awards from the Master Electricians Association and being named Australian Small Business of the Year in 2012, John has recently reacquired his company. He continues to drive business innovation through AI-driven systems and serves as a director on the Board of Solar Accreditation Australia. Find more about John here: https://horanandbirdsolar.com.au/ https://www.igrowbusiness.com.au/electrician-ai-services/ (John's AI agent) Key Takeaways: John Horan has utilised AI to drastically reduce the operational workforce while maintaining the same level of output, proving its efficiency in managing large-scale businesses. By understanding which products yield the most profit and strategically targeting those markets, businesses can significantly increase their profitability. AI applications, like automated bots, have improved the customer service experience by providing consistent and coherent support, even during high-demand periods. Streamlining lead generation and database management with AI tools has allowed John to focus on scaling his business more effectively. John's new venture, AI Electrician, aims to offer similar AI efficiencies to other trades, highlighting the transformative potential of AI in small businesses. Time Stamp: 0:00 Intro 1:10 Guest Introduction 3:16 Horan & Bird 4:37 John's AI Experience in Business 5:33 140 to 15 Staff 7:04 Lead Generation 9:41 Impact of AI on Customers 12:53 Downsides of Using A.I. 14:55 Using Data To Have Advantage in Business 18:25 Using A.I To Have Bang For Your Buck 20:36 Guest's Advice to Turn on the Growth Tap this Year 22:15 Next Up in the John Horan Journey 23:00 Guest Socials 23:52 Outro Rate, Review, & Follow If you're liking what you're hearing, make sure you ‘follow' the show wherever you listen to your podcasts…so you never miss an episode! I'd also love to hear what you think, so drop us a review after you close that next deal…tell me what you're liking, and what you want more of so I can look to cover it in a future episode.

PwC's accounting and financial reporting podcast
Foreign currency accounting – Remeasurement and translation

PwC's accounting and financial reporting podcast

Play Episode Listen Later Sep 24, 2024 46:19


Text us your thoughts on this episodeWe continue our miniseries on foreign currency accounting with an episode on foreign currency remeasurement and translation. Foreign currency measurement is the process by which an entity expresses transactions whose terms are denominated in a foreign currency in its functional currency. Foreign currency translation is the process of expressing a foreign entity's functional currency financial statements in the reporting currency. In this episode, we discuss: 03:09 – An overview of the accounting for foreign currency remeasurement and translation05:56 – Measurement of foreign currency transactions09:56 – Exchange rate considerations22:26 – Translating financial statement of foreign entities 29:00 – Releasing cumulative translation adjustments (CTA)For more information see chapters 4 and 5 of our Foreign currency guide. Also, check out our other episode in this miniseries, Foreign currency accounting – Determining functional currency. Additionally, follow this podcast on your favorite podcast app for more episodes. John Horan is a managing director in PwC's National Office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.Ross Drucker is a partner in PwC's National Office where he assists clients with financial instrument accounting, including derivatives and hedging transactions, foreign currency, and structured capital markets transactions. He recently returned to PwC following two years working at the SEC in the Office of the Chief Accountant, focusing on financial instrument transactions as well as cryptocurrency.Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

PwC's accounting and financial reporting podcast
Foreign currency accounting – Determining functional currency

PwC's accounting and financial reporting podcast

Play Episode Listen Later Sep 17, 2024 47:40


Text us your thoughts on this episodeWe kick off our miniseries on foreign currency accounting with an episode on determining functional currency, which is the currency of the primary economic environment in which a distinct and separable operation operates.In this episode, we discuss:03:52 – Identifying distinct and separable operations19:01 – Determining functional currency25:45 – Common pitfalls in evaluating functional currency 37:37 – Changes in functional currency40:19 – Highly inflationary economiesFor more information, see chapter 3 of our Foreign currency guide. Additionally, follow this podcast on your favorite podcast app for more episodes.Bret Dooley is a Deputy Chief Accountant in PwC's National Office who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.John Horan is a managing director in PwC's National Office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.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 us_podcast@pwc.com. 

PwC's accounting and financial reporting podcast
Deciphering the accounting for equity-linked instruments

PwC's accounting and financial reporting podcast

Play Episode Listen Later May 28, 2024 53:40


Text us your thoughts on this episodeWe wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments.In this episode, we discuss:2:03 - Why companies issue equity-linked instruments7:23 - Determining whether an instrument is freestanding or embedded13:13 - Determining whether an instrument is indexed to the entity's own stock17:23 - Exercise contingencies19:50 - Settlement adjustments32:36 - Convertible debt instruments39:51 - Equity or liability classificationFor more information on these topics, read chapter 5 of our Financing transactions guide. Also, check out other episodes in our miniseries: Share repurchases – The type of arrangement matters, Accounting for preferred stock from issuance to retirement, and Understanding "mezzanine” equity. Additionally, follow this podcast on your favorite podcast app for more episodes. John Horan is a managing director in PwC's National Office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.Bret Dooley is a Deputy Chief Accountant in PwC's National Office who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

PwC's accounting and financial reporting podcast
Share repurchases – The type of arrangement matters

PwC's accounting and financial reporting podcast

Play Episode Listen Later May 7, 2024 37:38


Send us a Text Message.We kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different methods and reasons companies may repurchase their own shares as well as the accounting implications. Spoiler alert – the type of arrangement really matters as it dictates the accounting.In this episode, we discuss:3:38 – An overview of the different methods and reasons companies repurchase shares11:43 – Accounting implications depending on the method of repurchase:11:55 – Spot repurchases15:07 – 10B5-1 plans16:26 – Forward repurchases18:56 – Prepaid repurchases20:30 – Tender offers24:08 – Accelerated share repurchases30:40 – Accounting for treasury stockFor more information on these topics, read chapter 9 of our Financing transactions guide. Additionally, follow this podcast on your favorite podcast app for more episodes.John Horan is a managing director in PwC's National Office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

PwC's accounting and financial reporting podcast
Presenting earnings per share (EPS)

PwC's accounting and financial reporting podcast

Play Episode Listen Later Feb 6, 2024 30:59


We kick off another month of podcasts, this time focused on financial statement presentation hot topics. Drumroll please... This week we are presenting EPS.In this episode, host Heather Horn sits down with John Horan, PwC National Office managing director, to discuss the significance of earnings per share (EPS), focusing on the practical challenges and judgments involved in this not-so-simple, but very closely-watched, computation.In this episode, you'll hear:00:56 - The significance of EPS to the analyst and investor community02:59 - A refresher of the differences between basic and diluted EPS and a discussion of judgments involved in the computation, including redeemable securities9:50 - A discussion of the impact of changes in capital structure and reorganizations, including stock dividends, stock splits, and IPOs, on the EPS computation20:25 - Reporting reminders, including disclosure requirements and considerations related to subsequent eventsFor more information, read chapter 7 of our Financial statement presentation guide. Additionally, follow this podcast on your favorite podcast app for more episodes.John Horan is a managing director in PwC's National Office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.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 us_podcast@pwc.com. 

Love Speaks: The Podcast
Self-Acceptance is the Basis of the Christian Creed? (w Fr John Horan)

Love Speaks: The Podcast

Play Episode Listen Later Oct 29, 2023


Substack: https://pilgrimsprologue.substack.com/ Read the Foreword from Metz's Poverty of Spirit   The post Self-Acceptance is the Basis of the Christian Creed? (w Fr John Horan) appeared first on Love Speaks..

PwC's accounting and financial reporting podcast
Earnings per share: 5 things you need to know

PwC's accounting and financial reporting podcast

Play Episode Listen Later Aug 29, 2023 24:49


Every Tuesday in August, Bret Dooley, Deputy Chief Accountant in PwC's National office, is taking over the podcast to share insights on financial instruments hot topics. In each 25-minute episode, Bret will discuss 5 things you need to know.In this episode, Bret is joined by John Horan, a managing director in PwC's National office with a focus on financial instruments, to break down what we need to know on earnings per share (EPS).In this episode, you'll hear:2:20 - Reminders on the basic EPS calculation, including considerations for participating securities and application of the the two-class method11:45 - The impact of mezzanine equity on the basic EPS calculation15:12 - The impact of new FASB guidance (ASU 2020-06) on EPS calculations for contracts that can be settled in cash or shares 20:01 - Complexities in the dilution calculation for liability-classified warrants and convertible debt with bifurcated conversion options21:48 - Why companies should evaluate repurchased convertible instruments separatelyFor more information, read chapter 7 of our Financial statement presentation guide. Additionally, check out a prior podcast in this mini series.John Horan is a managing director in PwC's National office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.Bret Dooley is a Deputy Chief Accountant in PwC's National office who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.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 us_podcast@pwc.com.

Connecting the Docs: True Stories from the Old North State
A Peculiar Instrument in Collecting Foreign Records

Connecting the Docs: True Stories from the Old North State

Play Episode Listen Later Jan 21, 2022 35:23


In this episode of Connecting the Docs: Unprocessed, two former editors of , Bob Cain and Joe Beatty, join host John Horan to discuss the foreign collections within the State Archives of North Carolina. They discuss the decision to travel to the United Kingdom and collect these documents, an effort that went through fits and starts throughout the 20th century. Bob Cain shares his experiences doing this work in London in the 1960s and early 1970s and talks about how he found and shipped the collections to the State Archives in Raleigh. He discusses some of his favorite documents and reflects on how North Carolinians regard their history, from recent memories to the state's colonial past.     Sources Mentioned:   Foreign Collections: https://archives.ncdcr.gov/researchers/finding-aids/records-foreign-collections   Carolina Charter of 1663 https://digital.ncdcr.gov/digital/collection/p15012coll11/id/10/rec/1   The Colonial Records of North Carolina https://www.ncdcr.gov/about/history/historical-publications/colonial-records  

Connecting the Docs: True Stories from the Old North State
Dammed Cities: Bringing an Underwater Story Aboveboard

Connecting the Docs: True Stories from the Old North State

Play Episode Listen Later Jan 14, 2022 28:25


In this episode of Connecting the Docs: Unprocessed, host John Horan and oral history interns Michelle Witt and Madison Riley discuss the history of two dams and the lakes they created. The story of Fontana Dam and Lake as a tourist destination in western North Carolina is well documented, but this episode goes underneath the surface and uncovers the various towns and landmarks that were flooded when the dam was built. In much the same way, Jordan Dam and Lake changed the landscape of Chatham County. It took decades to build, and yet, much less is written and known about this story. In addition to discussing the dams, lakes, and what happened to towns like Japan and Seaforth, this episode explores how archivists and historians do their research to tell stories. It gives some tips on the best ways to interact with the repository at the State Archives and beyond.   Sources Mentioned: “Moving Deadline Near for Fontana Reservoir Residents.” The Sylva Herald and Ruralite (Sylva, NC), October 25, 1944, p.4. https://newspapers.digitalnc.org/lccn/sn92074071/1944-10-25/ed-1/seq-4/   Map of North Carolina County Road Survey of Graham County, 1930, North Carolina State Highway Commissions. https://dc.lib.unc.edu/cdm/singleitem/collection/ncmaps/id/2050/rec/61   Map of Graham County (State Highway and Public Works Commission), 1953, North Carolina State Highways and Public Works Commission. https://dc.lib.unc.edu/cdm/singleitem/collection/ncmaps/id/7757/rec/78   “There'll Be No ‘Japan.'” The Wallace Enterprise (Wallace, NC), December 31, 1942, p. 6. https://newspapers.digitalnc.org/lccn/sn94058243/1942-12-31/ed-1/seq-6/   Mrs. Callie Pilkington home in Japan, NC, destroyed by Fontana Dam Project, June 1944, taken by John Hemmer. From the Department of Conservation and Development, Travel Information Division Photograph Collection. https://www.flickr.com/photos/north-carolina-state-archives/40934127163/   New Hill Baptist Church history 1888-1988: Soldiers of the Cross Marching on by Linda Barker, Wallace Womble, and Wayne Womble, 1988. https://digital.ncdcr.gov/digital/collection/p249901coll37/id/23831/rec/5   Land development potential study, Chatham County, N.C, Chatham County (NC) Planning Board, 1970. https://digital.ncdcr.gov/digital/collection/p16062coll9/id/163437/rec/19

PwC's accounting and financial reporting podcast
Debt, warrants, and equity: What's trending in SEC comments

PwC's accounting and financial reporting podcast

Play Episode Listen Later Nov 30, 2021 48:58


In each episode of our What's trending in SEC comments series, our guests bring you the latest themes in comment letters from the SEC's Division of Corporation Finance for the most common topical areas of the financial statements.This week we focus on debt, warrants, and equity. Tom Barbieri, a Deputy Chief Accountant in PwC's National Office, and John Horan, Managing Director in PwC's National Office, joined Heather Horn to break down some of the questions raised in these comments, giving you a deeper understanding of the SEC staff's expectations, as well as context and insights into the GAAP requirements.Topics include:1:46 - What types of comments are companies getting? Tom and John discuss the main themes of comments. Common questions relate to SPAC warrants and earnouts, debt modifications, preferred stock, embedded derivatives, and EPS.4:51 - SPAC warrants and earnouts. Accounting for SPAC warrants and earnouts can be complicated. John and Heather discuss the types of questions the SEC is asking on this topic and some best practices for determining the appropriate accounting.17:34 - Debt modifications and extinguishments. Accounting for a troubled debt restructuring, debt modifications, or extinguishment can be complex. Tom and Heather discuss some tips for getting disclosures about these transactions right the first time.23:51 - Preferred stock. John and Heather talk about the SEC staff's interest in particular topical areas when asking about preferred stock. 31:05 - Embedded derivatives. Tom and Heather discuss accounting for embedded conversion features and other redemption provisions, and the importance of providing the right level of context for these in your disclosures.33:51 - Earnings per share. EPS has continued to be an ongoing area of focus for the SEC staff. John explains some of the areas that might give rise to a comment.40:03 - Key takeaways and reminders. We close with some future areas to pay attention to and helpful advice for issuers to address these issues heading into year end. Heather tries to stump Tom and John with some niche accounting questions.Want to learn more?Listen to our previous comment letter podcasts: Revenue: What's trending in SEC comments, Goodwill: What's trending in SEC comments, and Inventory and cost of sales: What's trending in SEC comments, Segment reporting: What's trending in SEC commentsFinancial statement presentation guide: Chapter 5: Stockholders' Equity, Chapter 12: Debt, Chapter 19: Derivatives and HedgingSee our overview of SEC Comment Letter Trends

PwC's accounting and financial reporting podcast
Facts on SPACs: Accounting differences between private and public

PwC's accounting and financial reporting podcast

Play Episode Listen Later Sep 2, 2021 34:49


Special-purpose acquisition companies (SPACs) have been around for some time, but in the last 24 months there have been an unprecedented number of companies going public via a SPAC transaction. In our Facts on SPACs mini-series, we cut through the noise to help you focus on some of the key issues relating to these transactions. In episode five of our six-part series on SPACs, Heather is joined by Jay Seliber, PwC National Office partner, and John Horan, PwC National Office managing director, to talk through key accounting and reporting differences between private and public company financial statements and to share related insights and reminders.Topics include:1:11 - Mezzanine equity. Found somewhere between liabilities and shareholders' equity, John explains what mezzanine equity is and the SEC's rules for presenting it. 9:58 - Earnings per share. A complicated area, made even more so by the complex capital structures commonly seen in the operating companies involved in a SPAC—Jay and John highlight some key areas of focus when computing earnings per share for the first time. 18:43 - GAAP alternatives for private companies. Sometimes referred to as Private Company Council accounting alternatives, John breaks down three accounting alternatives that can be elected by private companies but would need to be unwound before your first SEC filing. 23:12 - New accounting standards and additional disclosures for public companies. For public companies, there are a number of incremental required disclosures across many topics as compared to private companies. Additionally, most ASU adoption dates come quicker when compared to private companies—Jay and John explain.30:45 - Wrap-up. Going from a private to public company can be a lot of work. Jay and John close with which areas they think may need the most attention. Want to learn more? Explore our Financial statement presentation guide for specific topics and listen to some of our past podcasts mentioned by Jay and John: Facts on SPACs: A focus on warrants, earnouts, and EPSFull disclosure: Earnings per share (EPS)Stock-based compensation issues in an IPO and SPAC, explained.Jay Seliber is a partner in PwC's National Office. He leverages over 30 years of experience to help clients with their most complex accounting matters, particularly in the areas of mergers and acquisitions, revenue recognition, stock compensation, earnings per share, employee benefits, restructurings, impairments, and financing transactions. Jay is presently PwC's representative to the FASB's Emerging Issues Task Force.John Horan is a managing director in PwC's National Office with almost 15 years of experience assisting clients with complex accounting issues. With particular expertise in foreign currencies, liabilities and equity, earnings per share, and derivatives and hedging, John uses his expertise to help companies with large capital transactions and IPOs. Heather Horn is PwC's National Office thought leader, responsible for developing our communications strategy and conveying firm positions.

PwC's accounting and financial reporting podcast
Full disclosure: Earnings per share (EPS)

PwC's accounting and financial reporting podcast

Play Episode Listen Later Jun 22, 2021 40:28


Our Full disclosure podcast series brings you back to the basics on all things related to financial statement presentation and disclosure, from the top of the financial statements through the footnotes. This week we focus on the presentation and disclosure requirements for earnings per share. John Horan and Jay Seliber from our National Office are joining us again to share helpful insights and key reminders with our host, Heather Horn. Topics include:1:18 - The basics. Jay and John set the stage for today's discussion with a refresher on the type of entities that are required to calculate EPS and the presentation and disclosure requirements for basic and diluted EPS. 8:41 - Basic EPS. We break down how to calculate basic EPS, potential adjustments to the numerator and denominator, and how to calculate weighted average shares outstanding. 19:04 - Diluted EPS and convertible instruments. Jay and John discuss how to calculate diluted EPS and the various methods used. 28:30 - Potential common shares. Our guests explain what potential common stock share instruments are anti-dilutive and how to consider them in the EPS calculation. 32:09 - Quarterly versus annual EPS. Jay gives us a refresher on how EPS is presented on a quarterly and annual (or year-to-date) basis. 36:21 - Wrap up. Our guests give us their final remarks and key takeaways. Want to learn more? Read:Chapter 7: Earnings per share of our Financial statement presentation guideSection 6.6 of our Carve-out financial statements guideSections 2.6.5.3, 2.10.5 and 6.4.2.2 of our Business combinations and noncontrolling interests guideOur In depth: Domestic SPAC mergers - financial reporting and accounting considerationsAnd listen to our podcasts, Got EPS questions? We've got answers and Earnings per share: 5 things you need to know.

Senior Times
Robbie Irwin+John Horan

Senior Times

Play Episode Listen Later Mar 25, 2021 53:52


Robbie Irwin+John Horan by Senior Times

irwin john horan
Today with Claire Byrne
President Of The GAA, John Horan

Today with Claire Byrne

Play Episode Listen Later Feb 24, 2021 15:53


John Horan

john horan
PwC's accounting and financial reporting podcast
Got EPS questions? We've got answers

PwC's accounting and financial reporting podcast

Play Episode Listen Later Feb 3, 2021 33:21


2020 has brought us a global pandemic, an election, and adoption of some major new accounting standards. So what does it all mean for your EPS calculations? In this episode, John Horan, a PwC managing director in our national office, joins host Heather Horn to discuss some important EPS reminders for companies to think about for their year-end reporting. Topics include: 0:45 - Basic EPS: 2:13 - Participating securities—John describes what they are and why you may need to consider them in your EPS calculations.11:53 - Mezzanine securities—John walks through how having securities classified here impacts EPS.16:58 - Diluted EPS:18:45 - Settlements in cash or shares—how it settles makes a difference to EPS - we give examples on each.23:08 - Liability classified warrants—warrants classified as liabilities can be dilutive to EPS - even in periods of loss.26:09 - New convertible debt standard—how does the new FASB standard on liabilities and equity change the presumption of share settlement? John brings you the inside scoop.Want to learn more? See chapter 7 of our Financial statement presentation guide and listen to our podcast on Earnings per share: 5 things to know.John Horan is a managing director in PwC’s National office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.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 nearly 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

RTÉ - Morning Ireland
How will Mayo and Dublin players deal with no fans at Croke Park?

RTÉ - Morning Ireland

Play Episode Listen Later Dec 18, 2020 6:59


John Horan, President of the GAA, appeals to supporters of Dublin and Mayo to act in a safe and sensible way when watching and celebrating this weekend's All Ireland Football Final.

Live95 Limerick Today Podcasts
Mayor of Limerick and President of GAA wishing Limerick hurlers well ahead of All Ireland Final

Live95 Limerick Today Podcasts

Play Episode Listen Later Dec 11, 2020 16:02


The long awaited All Ireland Senior Hurling Final is set to take place this Sunday the 13th of December - bizarre, and unlike any other year! The Mayor of Limerick Micheal Collins shares his excitement on the show, while wishing the players the very best representing our Treaty side. John Horan, President of GAA is on the line also to point out health and safety regulations ahead of Sunday’s clash... Have a listen here now. See acast.com/privacy for privacy and opt-out information.

PwC's accounting and financial reporting podcast
Foreign currency risk: Back to the basics

PwC's accounting and financial reporting podcast

Play Episode Listen Later Oct 27, 2020 37:16


There’s a lot of uncertainty these days that can cause volatility in foreign exchange rates. In this episode, PwC managing director John Horan joins host Heather Horn to take a look at how to manage foreign currency risk and how to apply the basics of foreign currency hedge accounting. Topics include:0:50 - What’s going on with currencies? We begin by talking about what’s behind the current currency volatility, and the importance of having a comprehensive plan for currency risk management. 6:58 - The types of currency exposure. There are a variety of ways foreign currency volatility may impact the financial statements. Here we discuss the types of currency exposures that companies are concerned with.8:58 - Transaction exposures. A company has transaction exposure when monetary assets or liabilities are recorded in currencies other than their functional currency. Although many companies hedge these risks, most do not apply hedge accounting. 17:49 - Economic exposures. An economic exposure occurs when a company expects to purchase goods or sell products in a currency other than its functional currency. The company is economically exposed to changes in exchange rates, even though the future purchases or sales are not yet recognized in its financial statements. 28:39 - FASB FAQ. The FASB released guidance related to cash flow hedging and the pandemic. John provides an overview.31:51 - Translation exposures. Although most companies do not try to hedge this exposure, it is a concern. This exposure manifests itself through changes in reported earnings, as the US Dollar strengthens or weakens versus other currencies around the world.John Horan is a managing director in PwC’s National office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.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.

RTÉ - Drivetime
GAA Restrictions

RTÉ - Drivetime

Play Episode Listen Later Sep 15, 2020 6:20


John Horan, GAA President spoke to Philip about the governments new COVID Plan which will see a small number of spectators attending sports from level 2 up.

restrictions john horan
PwC's accounting and financial reporting podcast
The new convertible debt standard, explained

PwC's accounting and financial reporting podcast

Play Episode Listen Later Sep 1, 2020 37:53


The FASB recently issued guidance that simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. Heather Horn is joined by a panel of guests to summarize what’s changed and the impacted areas. Topics include:1:05 - Overview of convertible instruments. Before discussing the new model, we set the stage by providing background on the reason companies may issue convertible instruments, especially in the current market environment.5:53 - Background on the FASB’s project. Distinguishing between liability and equity is one of the more complex areas in GAAP. Here we provide the genesis of the FASB’s project and highlight the areas that the Board worked to amend.9:42 - Specific impacts. In simplifying the accounting framework, the FASB addressed a handful of areas, including:9:49 - Convertible instruments13:31 - Contracts in own equity19:21 - Earnings per share29:24 - Disclosure and effective dates. We close by highlighting some of the new disclosure requirements as well as sharing the effective dates to be aware of. Chip Currie is a Partner in PwC’s National Office with over 20 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments for both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial service clients on treasury-related matters.John Horan is a managing director in PwC’s National office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.Brian Zenk is a partner with PwC’s Deals practice advising clients on complex accounting and valuation matters, including mergers and acquisitions, joint ventures and alliances, debt and equity financings, financial risk management, and structured transactions. Leveraging his experience, he works with clients to develop creative and innovative solutions to address client needs and business, legal, accounting, tax, and regulatory challenges.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.

The GAA Hour with Colm Parkinson
Hugh McFadden interview, Derry clubs shut down, Horan wants bigger crowds

The GAA Hour with Colm Parkinson

Play Episode Listen Later Jul 20, 2020 51:35


Conán and Conor discuss the Covid scare that saw over a quarter of Derry clubs shut down over the weekend. Gyms remained closed as John Horan has called on the government to allow the GAA to host more spectators at games. Donegal's Hugh McFadden joins to talk Donegal v Tyrone, his midfield evolution and Conán's description of him.

RTÉ - Drivetime
GAA Reopening Roadmap

RTÉ - Drivetime

Play Episode Listen Later Jun 5, 2020 4:50


John Horan, GAA President, speaks to Mary about the GAA's Return to Playing Plans.

Capital Sports
This Sunday's Game: Boidu Sayeh's journey to Croke Park Glory and John Horan on Legacy

Capital Sports

Play Episode Listen Later May 16, 2020 61:53


We know how it feels to be an outsider trying to break into a foreign community and how Gaelic Games helps ease the way, what is it like for a foreigner in Ireland to do the same? And just why is being a teacher an advantage to working in sports leadership? Rosemount and Westmeath GAA star Boidu Sayeh joins to tell how Gaelic Games can be used as a means of bringing immigrants into the local society and how beating Meath is always a pleasure, for most of his team mates. And how the Covid crisis has temporarily interrupted the return of Westmeath to the top table. In the final part of our interview with GAA President John Horan, he offer insight into how the GAA is gaining in rugby strongholds, the Bloody Sunday centenary in November and what he hopes to be remembered for as he passes the baton onto Larry McCarthy. It's a little longer this Sunday as we have a lot to pack in, even the GAA views of Donald J. Trump.

RTÉ - Today with Sean O'Rourke

John Horan, GAA President

covid-19 john horan
SubberCulture
Film show: Parasite, Uncut Gems & Honey Boy

SubberCulture

Play Episode Listen Later Feb 21, 2020 79:21


A look at Parasite and it’s unexpected success in the Oscars, Safdie Brothers thriller Uncut Gems starring Adam Sandler in an uncharacteristic straight role and Honey Boy, Shia LeBouf’s hail Mary shot at movie redemption. Also, we debate if hussies are capable of love. Hosted by John Horan with my friends Chris Cullen, Michael Bourke […]

SubberCulture
Film show: Parasite, Uncut Gems & Honey Boy

SubberCulture

Play Episode Listen Later Feb 21, 2020 79:21


A look at Parasite and it’s unexpected success in the Oscars, Safdie Brothers thriller Uncut Gems starring Adam Sandler in an uncharacteristic straight role and Honey Boy, Shia LeBouf’s hail Mary shot at movie redemption. Also, we debate if hussies are capable of love. Hosted by John Horan with my friends Chris Cullen, Michael Bourke […]

OceanFM Ireland
'I went into goals with a pair of wellingtons on me' - John A. McAndrew

OceanFM Ireland

Play Episode Listen Later Feb 16, 2020 6:31


Sligo's John A. McAndrew reflects on a lifetime of GAA volunteerism with his club and county after receiving a President's Award from the association's Uachtarán John Horan last Friday night.

Electrician's Success Podcast
John Horan | New President of Master Electricians | 150 Staff | Solar Expert

Electrician's Success Podcast

Play Episode Listen Later Dec 10, 2019 52:36


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PwC's accounting and financial reporting podcast
Answers to the top 5 questions from our Q3 accounting webcast

PwC's accounting and financial reporting podcast

Play Episode Listen Later Sep 24, 2019 22:05


Did you submit a question during our Q3 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 Maria Constantinou, John Horan, Marc Jerusalem, and Suzanne Stephani join Heather Horn to address topics you need to know about, including:1:27 - Leasing and the scope of CECL. Are operating lease receivables subject to the scope of CECL? Marc Jerusalem walks us through how these two standards interact.4:20 - Leasing and the statement of cash flows. We cover the basics and then cover specifics on the cash flow presentation of lease activities under ASC 842.8:04 - Debt restructuring. Need a reminder of the 10% test and how to think about prepayable debt? Suzanne explains.11:04 - Foreign currency. We discuss under which scenarios it’s appropriate to release the cumulative translation adjustment following sales and purchases.12:45 - Standard setting. We provide an overview of the FASB's open comment letters, including the balance sheet classification of debt exposure draft.About our guestsMaria Constantinou is a PwC director who monitors the FASB’s standard-setting activities.John Horan is a PwC managing director specializing in accounting for foreign currency.Marc Jerusalem is a PwC director and leasing transaction specialist.Suzanne Stephani is a PwC director and debt classification specialist.About our hostHeather 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.

Where do leaders come from?
Hope vs. Wishful thinking - John Horan

Where do leaders come from?

Play Episode Listen Later Sep 13, 2019 38:00


How do you make sure you're properly prepared for the worst, when there are multiple outcomes? How many backup plans should you have so that you are not stuck at rock bottom? Asked by: Tamara Wallace Today we have John Horan on from North Lawndale College Prep - Chicago IL

The GAA Hour with Colm Parkinson
Weekend preview, true blue John Horan VII & Fitzmaurice on Mayo

The GAA Hour with Colm Parkinson

Play Episode Listen Later Jul 4, 2019 71:47


Wooly and Conor look ahead to the four qualifiers at the weekend and the news of the week.

GAA on Balls.ie
Carlow's Paul Coady And A Plea To Save Hurling

GAA on Balls.ie

Play Episode Listen Later Jun 14, 2019 19:16


"We need action."  On Thursday night Carlow hurler Paul Coady went on a remarkable outburst on Twitter to articulate his fears and concerns about the treatment of hurling outside the upper echelon.  A year after he first spoke to Balls.ie, there's been little action. Here he elaborates on his feelings, responds to recent John Horan comments and reflects on the reaction to his comments. 

PwC's accounting and financial reporting podcast
Accounting for foreign currency: 5 things you need to know

PwC's accounting and financial reporting podcast

Play Episode Listen Later Jun 4, 2019 28:26


Need a refresher on accounting for foreign currency translations and transactions? In this week’s episode, Heather Horn and PwC managing director John Horan go back to the basics and examine the accounting for foreign currency, including:3:10 - Identification of foreign entities - John discusses how to identify a company’s foreign entities, including the definition of a foreign entity, the concept of separate and distinct operations and why identification is so important to getting the right accounting.8:29 - Determining the correct functional currency - John discusses the indicators that should be considered when determining the functional currency of foreign entities.13:50 - Routine foreign currency accounting - John discusses foreign currency transactions, remeasurement, and the translation process.18:10 - Releasing CTA - John shares his perspectives and answers common questions on when, and if, CTA should be released. 23:00 - Other complex areas seen in practice - John discusses the concept of loans designated as a permanent advance. He also discusses the steps a company should take if it wants to change the designation.About our guestAs a managing director in PwC’s National office, John Horan assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share and derivatives and hedging. John specializes in large capital transactions and initial public offerings.About our hostHeather 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.

The GAA Hour with Colm Parkinson
Peter Keane stories, Armagh Cavan analysis & John Horan appreciation

The GAA Hour with Colm Parkinson

Play Episode Listen Later May 30, 2019 66:54


Wooly, Conan and Stevie take a look ahead to the games of the weekend as well as the news of the week.

The GAA Hour with Colm Parkinson
John Horan defiance, influential pundits & the scourge of twitter

The GAA Hour with Colm Parkinson

Play Episode Listen Later Apr 29, 2019 56:13


Wooly and Conan take a look back at all the talking points from the weekend

Breakfast Club
Rick's Journey With Horan & McConaty

Breakfast Club

Play Episode Listen Later Feb 23, 2017 7:20


Listen in and join Rick on his process and the pleasure it is to work Horan & McConaty. Make things easy on your family! Special guest John Horan is in the studio today! Since 1890, their has believed the most valuable thing they own is our good reputation. They have become the most preferred family-owned funeral home in this region. 

Electrician's Success Podcast
John Horan -- The King Of Solar & The Future Of Renewable Energy

Electrician's Success Podcast

Play Episode Listen Later Dec 22, 2016 57:47


We talk to the King Of Solar - John Horan. He discusses his struggles in electrical business and how to prevent them happening to you. business. Get the ULTIMATE upgrade by becoming a member at the Electricians Success Academy

Mosaic Lincoln
PLAN B (WK 2): "The Plan Is His"

Mosaic Lincoln

Play Episode Listen Later May 3, 2014 29:44


PLAN B (WK 2): "The Plan Is His" message by John Horan. For more info, visit us at www.mosaiclincoln.org.