PwC's accounting podcast

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.

Eelco van der Enden, CEO of Accountancy Europe with a rich background in sustainability reporting, dives into Europe's evolving reporting landscape. He discusses the critical need for simplification and cross-border alignment in regulations, exploring how these changes impact investments and the accounting profession. Eelco emphasizes bridging the knowledge gap between accountants and policymakers while addressing the future of sustainability reporting. He also highlights the role of AI and digitalization in attracting new talent and enhancing the profession's relevance.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, we continue our series on the European Commission’s Omnibus package with a September update that focuses on the proposed amendments to the European Sustainability Reporting Standards (ESRS). We explore how the changes aim to simplify reporting, reduce disclosure burdens, and enhance interoperability, and we highlight key implications for companies preparing sustainability statements.In this episode, we discuss:1:22 – The European Commission’s Omnibus package and mandate for ESRS changes5:50 – Overview of changes made to the ESRS9:10 – Updates to ESRS 1 and 2: reducing duplication, increasing flexibility20:10 – Clarifying reporting boundaries, including leases and GHG emissions34:40 – Interoperability with ISSB standards and where ESRS diverge37:42 – Next steps in the amendment process and what companies should do nowGet caught up on the EU Omnibus package:A deep dive into draft Amended ESRSSustainability now: EU Omnibus in motion – August 2025 updateNew reliefs for ESRS ‘wave 1’ reportersEFRAG’s next step toward revised ESRSEuropean Commission adopts a recommendation on the VSME standardEuropean Commission adopts revisions related to Taxonomy Regulation Looking for more on sustainability reporting?Read PwC’s Sustainability reporting guideCheck out other episodes in our sustainability reporting podcast seriesAbout our guestDiana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.About our hostHeather 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.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, we explore insights from PwC’s Global Sustainability Reporting Survey featuring nearly 500 executives worldwide. Recorded during New York City Climate Week, the conversation highlights how companies are using sustainability data to drive strategy, respond to stakeholder pressure, and prepare for evolving regulations.In this episode, we discuss:1:14 – Key takeaways from New York City Climate Week3:40 – Overview of PwC’s Global Sustainability Reporting Survey and its purpose8:42 – How companies are using sustainability data to inform risk, resilience, and opportunity11:14 – Lessons from early reporters: tech adoption, resource needs, and AI use14:14 – The demand for transparencyLooking for more on PwC’s 2025 Global Sustainability Reporting Survey? Check out From insight to value: The sustainability reporting journey continuesAbout our guestNadja Picard is PwC’s Global Reporting Leader. She leads PwC’s initiative to help clients transform their reporting both to meet investor and stakeholder demands for trusted reporting and to unlock business value from new data sets, including sustainability. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially Initial Public Offerings.About our guest hostDiana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

Significant developments are underway at the PCAOB. In this episode, we provide an overview on the latest changes, what’s on the horizon, and the potential implications for preparers. Our guest is Brian Croteau, PwC’s US Chief Auditor, who leads our team that follows all things PCAOB. In this episode, we discuss: 3:14 – A historical perspective on the PCAOB10:01 – Leadership changes at the SEC and PCAOB21:05 – Standard setting projects and priorities33:05 – Standard setting related to emerging technologies (e.g., AI, crypto)37:28 – Potential changes to the PCAOB’s inspection program Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guest Brian Croteau is the US Chief Auditor. He oversees the establishment and maintenance of PwC’s audit policies and practices, leads efforts to directly support PwC’s audit quality objectives, and plays a key role in the monitoring and assessment of audit quality. He also leads the firm’s efforts related to its relationship with the PCAOB, including supporting all aspects of the PCAOB’s inspection process. Brian currently serves as a member of the PCAOB’s Standards and Emerging Issues Advisory Group (SEIAG) and the SEIAG’s Emerging Issues in Auditing subcommittee. Prior to rejoining PwC, he served as the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant at the SEC where he played a key role in the SEC’s oversight of the activities of the PCAOB, managed the resolution of auditor independence issues and ethical matters, and monitored audit and independence standard setting internationally. About our guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

As sweeping US tax reform takes effect in 2025, corporate taxpayers face important changes. These include extensions of and modifications to key Tax Cuts & Jobs Act (TCJA) provisions as well as expansion of some Inflation Reduction Act (IRA) incentives while accelerating the phase-out of others. In this episode we provide an overview of the key corporate provisions and dive into the related accounting and financial reporting implications. In this episode, we discuss:03:24 – Extensions and modifications of TCJA domestic tax laws13:42 – Extensions and modifications of TCJA international tax laws24:03 – Changes to IRA energy credits29:30 – Other provisions (e.g., endowments, charitable deductions)33:19 – Global tax implications and Pillar Two39:25 – What’s ahead for corporate tax policy and accounting for income taxes For more information, check out our publications, Accounting for 2025 US tax reform and President Trump signs H.R. 1, the “One Big Beautiful Bill Act”. You can also listen to our related podcast episode, Sustainability now: Facing IRA and clean energy credit uncertainty. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guests Jennifer Spang is PwC’s National Office income tax accounting leader, specializing in tax accounting under US GAAP and IFRS. She has over 25 years of experience helping companies in a variety of industries navigate complex tax accounting matters. Pat Brown is PwC’s National Tax Office Co-Leader. Prior to joining PwC, he spent 16 years in the private sector, including as the director of tax policy for a Fortune 50 company. Pat has also served in the US Treasury’s Office of Tax Policy as an attorney-advisor and as Associate International Tax Counsel. About our guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comCalifornia’s climate reporting is coming, but many questions remain. In this episode, we cover Assembly Bill (AB) 1305, Senate Bill (SB) 253, and SB 261—what’s required now, what’s still evolving, and how companies can prepare as the California Air Resources Board (CARB) works to finalize draft regulations.In this episode, we discuss:3:05 – Overview of AB 1305, SB 253, and SB 261, including scope and revenue thresholds6:46 – Litigation updates and why deadlines still apply despite challenges10:29 – Defining “doing business in California” and revenue thresholds under CARB proposals18:39 – CARB’s role in enforcement, rulemaking, and timeline for draft regulationsFor more information, check out our In depth on California’s climate laws and Chapter 22 of PwC’s Sustainability reporting guide, Jurisdictional sustainability reporting – California.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards.About our guestsLogan Redlin is a director in PwC’s National Office who is focused on thought leadership strategy and content development related to accounting and financial reporting, sustainability reporting, and standard setting. Prior to this role, Logan spent 15 years in the audit practice, serving both public and private companies with a primary focus on asset management and real estate.Valerie Wieman is a PwC National Office partner with over 30 years of experience. She is one of the firm’s technical experts on sustainability reporting and helps lead the creation, development, and publication of our brand-defining thought leadership, with a focus on domestic and international sustainability requirements.About our guest hostGuest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In this episode, we focus on transfers of financial assets. The discussion breaks down the fundamentals of ASC 860, clarifies when a transfer qualifies as a sale versus a secured borrowing, and outlines the key criteria for derecognition.In this episode, we discuss:0:59 – Overview of ASC 860 and the basics of financial asset transfers3:35 – Transactions subject to ASC 8606:56 – Transfer of an entire versus a portion of a financial asset and application of the participating interest guidance11:12 – Control criteria to achieve sale accounting:11:53 – Legal isolation16:38 – Right to pledge or exchange19:42 – Effective control21:50 – Examples of "failed sale" transactionsFor more information, check out our Transfers and servicing of financial assets guide.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestChip Currie is a partner in PwC’s National Office with 30 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments under both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial services clients on treasury-related matters. About our guest host Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, we break down the amendments to the EU Taxonomy Regulation adopted by the European Commission in July 2025. Learn about the changes, what they mean for both financial and non-financial companies, and what may still be on the horizon. Plus, we’ll share practical steps companies can take as they prepare for implementation.In this episode, we discuss:1:10 – Overview of the EU Taxonomy Regulation and potential changes to come7:46 – Changes on the horizon for non-financial services companies17:14 – Major reliefs for financial services companies25:10 – Next steps for the EU Taxonomy Regulation and what companies can do nowLooking for more on the EU Taxonomy regulation and other Omnibus proposals?European Commission adopts revisions related to Taxonomy RegulationA deep dive into the draft Amended ESRSEFRAG’s next step toward revised ESRSNew reliefs for ESRS ‘wave 1’ reportersSustainability now: EU Omnibus in motion – August 2025 updateAbout our guestValerie Wieman is a PwC National Office partner with over 30 years of experience. She is one of the firm’s technical experts on sustainability reporting and helps lead the creation, development, and publication of our brand-defining thought leadership, with a focus on domestic and international sustainability requirements.About our hostHeather 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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

Jennifer Bernardini, a managing director at PwC with over 20 years in federal energy tax incentives, discusses the dramatic shifts brought by the One Big Beautiful Bill Act. She unpacks new compliance requirements and the implications for energy credits, especially for wind and solar projects. The conversation highlights urgent actions companies need to take to maximize opportunities and navigate potential pitfalls amid changing regulations. Tune in for insights on how to thrive in the evolving landscape of renewable energy tax credits.