Beth Paul

Beth Paul is a Deputy Chief Accountant at PwC, renowned for her expertise in business combinations, while John Vanosdall is a seasoned Partner focused on digital assets, previously serving at the SEC. They delve into the dynamic world of crypto accounting, discussing vital regulatory updates from the SEC and FASB's new guidance on crypto asset classification. Their insights on fair value measurement and market trends reveal how crypto's evolution impacts financial reporting, offering practical advice for navigating this complex landscape.

Beth Paul, Deputy Chief Accountant in PwC's National Office, and host Heather Horn discuss key topics on impairments of long-lived assets, including identifying asset groups, impairment triggering events, recoverability tests, considerations for the test, measuring and allocating impairment loss. They provide insights on complexities and fair value considerations, exclusions under ASC 360, determining asset group levels, cash flow considerations, calculating impairment loss, fair value assessment, and market participant assumptions in impairment testing.

Join John Vanosdall, a digital assets expert at PwC with SEC experience, and Beth Paul, a seasoned Deputy Chief Accountant specializing in business combinations, as they dive into the evolving world of crypto assets. They discuss market trends, the SEC's regulatory approach, and key FASB guidance updates affecting financial reporting. The conversation sheds light on classification challenges, fair value measurement, and disclosure requirements, providing valuable insights for navigating the complex landscape of crypto accounting.

Join Beth Paul, Deputy Chief Accountant at PwC, John Vanosdall, Partner focused on digital assets, and Ryan Blacker, Director specializing in crypto assets, as they delve into the fascinating world of stablecoins, staking, and lending. Discover how the GENIUS Act impacts stablecoins and what factors influence their accounting classification. Learn about the mechanics of staking, including how delegators earn rewards, and the nuances of crypto lending. This engaging discussion highlights the evolving landscape of crypto asset accounting.

Beth Paul, Deputy Chief Accountant in PwC's National Office, discusses the treatment of long-lived assets held for sale, covering impairment models, disposal group identification, and considerations when measuring impairment. The podcast explores accounting implications of AOCI and NCI, differences between selling a business and an asset, and accounting for the sale of nonfinancial assets.