Ryan Blacker
Director in PwC’s National Office specializing in business combinations and crypto assets, discussing stablecoin characteristics and accounting classification.
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Oct 14, 2025 • 32min
Crypto assets – Accounting for stablecoins, staking, and lending
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.
Aug 19, 2025 • 22min
Who’s the accounting acquirer? Navigating new bus com guidance
Ryan Blacker, a director at PwC’s National Office, shares insights on the complexities of identifying the accounting acquirer in business combinations. He discusses how new FASB guidance impacts this crucial determination, especially for variable interest entities. The conversation covers the importance of control in acquisitions, the differences between voting interest entities and variable interest entities, and the implications of misidentifying the acquirer. Ryan also highlights effective dates and transition guidelines for implementing the recent accounting standards.
