Podcasts about OCA

Evandelje po Jovanu, 14. glava stihovi 1 do 6Da se ne plaši srce vaše, verujte Boga, i mene verujte. Mnogi su stanovi u kući Oca mog. A da nije tako, kazao bih vam; idem da vam pripravim mesto. I kad otidem i pripravim vam mesto, opet ću doći, i uzeću vas k sebi da i vi budete gde sam ja. I kuda ja idem znate, i put znate.  Reče Mu Toma: Gospode! Ne znamo kuda ideš; i kako možemo put znati?Isus mu reče: Ja sam put i istina i život; niko neće doći k Ocu do kroza me.

On February 24, the Council of the European Union officially adopted the ‘Omnibus' directive. Key aspects of the ‘Omnibus' directive include changes to the scope of entities subject to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) as well as guidance on simplified European Sustainability Reporting Standards (ESRS), sector guidance, assurance standards, and value chain reporting. This approval and other recent milestones in the EU legislative process and standard setting efforts are shaping the next phase of sustainability reporting. In this episode, we provide an update on the Omnibus package and discuss the latest developments in the proposed revisions to the ESRS. We explore what is expected to be finalized soon, where there is still opportunity for change, and the key implications for companies preparing for upcoming reporting requirements. In this episode, we discuss:2:48 – Updated scope and timing requirements for EU and non-EU entities11:14 – Streamlined general disclosure requirements and cross-cutting changes14:31 – Changes to double materiality and flexibility in the assessment process17:34 – Clarifications on mitigation, remediation, and assessing impacts22:54 – Reporting boundary updates, including the impact of leased assets and GHG emissions27:51 – New reliefs: reasonable and supportable information, acquisitions and disposals, and metric flexibility36:07 – What's next in the European Commission process and how companies can prepare nowLooking 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 sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm's perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls.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.com. Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

Jovanovo Evangelje 1 glava stihovi 10-14Na svetu beše, i svet kroza Nj posta, i svet Ga ne pozna. K svojima dodje, i svoji Ga ne primiše. A koji Ga primiše dade im vlast da budu sinovi Božiji, koji veruju u ime Njegovo, Koji se ne rodiše od krvi, ni od volje telesne, ni od volje muževlje, nego od Boga. I reč postade telo i useli se u nas puno blagodati i istine; i videsmo slavu Njegovu, slavu, kao Jedinorodnoga od Oca.

It's any parent's nightmare: your child is in the care of a predator. That nightmare came to life in Bethany a few years ago. A former parks and recreation employee was arrested and charged with multiple felony charges, including sexual contact with a victim under 13, first-degree sexual assault and risk of injury to a minor. A recent OCA report revealed there are a lot of systemic failures for license-exempt programs, like parks and rec. We spoke with Acting Child Advocate, Christina Ghio, for the Connecticut Office of the Child Advocate.For parents to search program licensing and more: https://www.211childcare.org/

NotiMundo A La Carta - Paúl Ocaña, Godoy renuncia a su cargo antes de enfrentar el juicio político, ¿cómo queda la justicia? by FM Mundo 98.1

California's climate disclosure laws are entering a critical phase as key compliance deadlines approach. SB 253 (Climate Corporate Data Accountability Act) requires companies to report greenhouse gas (GHG) emissions in accordance with the Greenhouse Gas Protocol, while SB 261 (Greenhouse gases: climate-related financial risk) mandates disclosure of climate-related financial risks aligned with the Task Force on Climate-related Financial Disclosures (TCFD) or an equivalent framework. Although SB 261 is currently on hold due to litigation, companies should continue preparing. In this episode, we discuss the latest developments from the California Air Resources Board (CARB), 2026 reporting requirements, and how to navigate ongoing regulatory and legal uncertainty. In this episode, we break down the latest developments from the California Air and Resources Board (CARB), what companies need to report in 2026, and how to prepare amid ongoing regulatory and legal uncertainty. In this episode, we discuss:2:50 Deadline for SB 253 (GHG) reporting4:39 Reporting requirements for SB 25313:21 Deadline for SB 261 (climate risk) reporting16:52 Reporting requirements for SB 26120:43 What to expect from CARB in 202624:20 Applicability considerations and key exemptionsFor more on the California sustainability laws, read our In depth, California climate reporting–SB 253 and SB 261 explained. Looking for the latest developments in sustainability reporting? 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 guestLogan 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.About our guest hostDiana Stoltzfus is a sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm's perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls.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.

Pocas veces nuestro crítico de 'Vida y Cine' califica a una película como ha hecho con la adaptación de "Cumbres Borrascosas" de Emerald Fennell. Una pelicula "abominable, infame y tremendamente hortera" que según Ocaña solo se puede ver si te interesa "Jacob Elordi sacando la lengua todo el rato cuando besa". Además de repasar las otras Cumbres Borrascosas que si hacen justicia a la novela de Emily Brontë (La de William Wyler, andrea Arnold y el 'Abismo de pasiones' de Luis Buñuel), Ocaña nos ha hablado de "No hay otra opción", del director coreano Park Chan Wook, una película que también nace de un libro - "El hacha", de Donald E. Westlake - que consigue una adaptación desde el cine de género. "Se acerca al drama del paro con el bisturí que analiza la depresión personal, con la gracia cruel de la comedia negra, con la ampulosidad del melodrama y con la garra del thriller", señala Ocaña.

En esta emisión del 9 de febrero de 2026, el informativo aborda de manera detallada la grave emergencia invernal que afecta a Colombia, con más de 69.000 familias damnificadas por las fuertes lluvias, inundaciones y deslizamientos en departamentos como Córdoba, Nariño, Huila, Cauca, Caldas, Risaralda y Santander. También incluye el reporte de la suspensión total de clases en Córdoba, donde cerca de 200.000 estudiantes están sin actividad escolar por la calamidad pública y el desbordamiento de ríos.En el ámbito político y de orden público, el noticiero informa sobre el ataque armado a un ferry en Cartagena del Chairá (Caquetá), la captura y recaptura del dirigente opositor venezolano Juan Pablo Guanipa, las medidas especiales de seguridad en Ocaña tras un atentado explosivo, y las alertas por riesgo electoral en municipios del Atlántico tras ataques contra líderes comunales. Además, se destacan anuncios del Ministerio de Defensa sobre recompensas para cabecillas de disidencias y el traslado del ETCR de Caño Indio hacia Cúcuta en un proceso supervisado por la ARN.El noticiero también cubre deportes, cultura y entretenimiento, incluyendo el inicio de la Liga Femenina de Fútbol 2026, novedades en los equipos profesionales, la lesión del jugador Delvin Ricardo del Deportes Tolima, así como homenajes musicales a Julio Jaramillo y Orlando Contreras, recordados en efemérides importantes de la música latinoamericana.Asimismo, esta emisión ofrece información internacional destacada, como la situación pos‑electoral en Aragón (España), el concierto de Bad Bunny en el Super Bowl, la tensión diplomática por la escasez de combustible aéreo en Cuba, la condena al magnate mediático Jimmy Lai en Hong Kong, el ascenso político de Sanae Takaichi en Japón y el endurecimiento del conflicto entre Irán y Estados Unidos.Finalmente, se incluyen actualizaciones útiles para la ciudadanía como pico y placa, estado del clima, precios en Corabastos, campañas solidarias para animales y comunidades afectadas por el invierno, y alertas por riesgo estructural en Cartagena. Una emisión completa, con énfasis en clima, emergencias nacionales, seguridad, política y hechos relevantes en el mundo, ideal para quienes buscan información actualizada y confiable sobre Colombia y el panorama internacional.

It's that time of year, with many focused on year-end reporting. After wrapping up our Year-end toolkit series last week, we revisit another set of conversations that are especially relevant right now. We're re-releasing the kickoff episode from last year's Reporting reset series.This first episode sets the stage for the series by covering foundational reporting principles, key disclosure considerations, notable differences between public and private company financial statements, and accounting changes and error corrections. Links are provided to other episodes in this presentation and disclosure series.In this episode, we discuss:1:25 – Foundational GAAP and SEC requirements for financial statement presentation3:09 – Determining appropriate reporting periods5:25 – Balance sheet presentation: classification, required disclosures, and best practices11:44 – Income statement presentation: structure and key considerations21:31 – Accounting changes, estimates, and error corrections29:53 – Subsequent events: recognition and disclosureFor more on this topic read the following chapters in our Financial statement presentation guide:Chapter 1: General presentation and disclosure requirementsChapter 2: Balance sheetChapter 3: Income statementChapter 28: Subsequent eventsChapter 30: Accounting changesBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestPat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.About our guest hostDiana Stoltzfus is a partner in PwC's 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.

Advancements in our understanding of primary biliary cholangitis (PBC) and new therapeutic agents have reshaped the care landscape of PBC. Listen now to learn how these developments are helping to redefine and elevate treatment goals. Topics covered include:How and when to assess treatment responseRisk factors in PBCBiochemical treatment response and fibrosis stage as predictors of transplant-free survivalDynamics of liver stiffness measurements and clinical outcomes in PBCThe importance of bilirubin and alkaline phosphatase normalizationThis episode is the first of 3 recap podcasts, featuring audio from our live satellite symposium, Raising the Bar: Innovations in PBC Care. For the full on-demand webcast of this satellite symposium, and to download the accompanying slides, visit the program page for this episode: https://bit.ly/44ZJ5osPresenters:Christopher L. Bowlus, MDLena Valente Professor and ChiefDivision of Gastroenterology and HepatologySchool of MedicineUniversity of California DavisSacramento, CaliforniaAparna Goel, MDClinical Associate Professor of MedicineDivision of Gastroenterology and HepatologyStanford UniversityPalo Alto, CaliforniaAliya F. Gulamhusein, MD, MPH, FRCPCProfessorship in PSC ResearchClinician Investigator, Toronto General HospitalAssistant Professor, University of TorontoDivision of Gastroenterology and HepatologyUniversity Health NetworkToronto, CanadaGet access to all of our new episodes by subscribing to the Decera Clinical Education Medical Specialties Podcast on Apple Podcasts, YouTube Music, or Spotify.   Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

New therapeutic agents for second-line treatment are raising the bar for primary biliary cholangitis (PBC) management. Listen now to learn how to incorporate these new agents into clinical practice and how these agents will impact attainment of treatment goals.Topics covered include:Available agents for second-line treatment of PBCAn overview of clinical trial data supporting second-line agents:Obeticholic acid (OCA)BezafibrateElafibranorSeladelparThis episode is the second of 3 recap podcasts, featuring audio from our live satellite symposium, Raising the Bar: Innovations in PBC Care. For the full on-demand webcast of this satellite symposium, and to download the accompanying slides, visit the program page for this episode: https://bit.ly/48MEc3rPresenters:Christopher L. Bowlus, MDLena Valente Professor and ChiefDivision of Gastroenterology and HepatologySchool of MedicineUniversity of California DavisSacramento, CaliforniaAparna Goel, MDClinical Associate Professor of MedicineDivision of Gastroenterology and HepatologyStanford UniversityPalo Alto, CaliforniaAliya F. Gulamhusein, MD, MPH, FRCPCProfessorship in PSC ResearchClinician Investigator, Toronto General HospitalAssistant Professor, University of TorontoDivision of Gastroenterology and HepatologyUniversity Health NetworkToronto, CanadaGet access to all of our new episodes by subscribing to the Decera Clinical Education Medical Specialties Podcast on Apple Podcasts, YouTube Music, or Spotify. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Historically, key symptoms of primary biliary cholangitis (PBC), such as pruritus and fatigue, have been understudied and undertreated. Listen now to learn how symptom management should be considered independently of PBC management, and how new therapeutic agents can help.Topics covered include:Mechanisms of pruritus and fatigue in PBCNonpharmacologic treatment optionsAn overview of clinical trial data supporting second-line agents for symptom management:BezafibrateElafibranorSeladelparInvestigational agents:VolixibatLinerixibatSetanaxibThis episode is the third of 3 recap podcasts, featuring audio from our live satellite symposium, Raising the Bar: Innovations in PBC Care. For the full on-demand webcast of this satellite symposium, and to download the accompanying slides, visit the program page for this episode:https://bit.ly/44ZJ5osPresenters:Christopher L. Bowlus, MDLena Valente Professor and ChiefDivision of Gastroenterology and HepatologySchool of MedicineUniversity of California DavisSacramento, CaliforniaAparna Goel, MDClinical Associate Professor of MedicineDivision of Gastroenterology and HepatologyStanford UniversityPalo Alto, CaliforniaAliya F. Gulamhusein, MD, MPH, FRCPCProfessorship in PSC ResearchClinician Investigator, Toronto General HospitalAssistant Professor, University of TorontoDivision of Gastroenterology and HepatologyUniversity Health NetworkToronto, CanadaGet access to all of our new episodes by subscribing to the Decera Clinical Education Medical Specialties Podcast on Apple Podcasts, YouTube Music, or Spotify. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

In this episode of Liver Lineup: Updates & Unfiltered Insights, host Nancy Reau, MD, sits down with Kris Kowdley, MD, to discuss evolving approaches in cholestatic liver disease, with a particular focus on primary biliary cholangitis (PBC).Key episode timestamps:0:00:00 – Guest intro & evolution of PBC therapy0:07:34 – Redefining biochemical response & earlier assessment0:16:26 – OCA withdrawal & positioning PPARs/fibrates0:22:16 – Diagnosing AMA‑negative PBC0:25:58 – Genetic cholestasis panels & PFIC spectrum0:29:45 – Symptom burden, pruritus, & IBAT inhibitors0:35:17 – Bone health & closing remarks

Recent advances in primary biliary cholangitis (PBC) care have resulted in a new focus on personalized care and symptom management. Tune in to learn from patient advocate, Maria G. Morais, RN, how you can integrate patient insights and priorities into treatment plans for PBC. Topics covered include:The Canadian PBC Society Survey: Comorbidities and Treatment GoalsDefining and Achieving Goal-Driven Care for PBCRecent Advances in PBC ManagementNewer Agents for Second-line Treatment of PBCPresenters:Maria G. Morais, RNPBC Transplant PatientVP Patient AdvocacyCanadian PBC SocietyToronto, CanadaLink to full program:https://bit.ly/44ySoL3Get access to all of our new podcasts by subscribing to the CCO Infectious Disease Podcast on Apple Podcasts, YouTube Music, or Spotify.  Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Listen in as Nancy Reau, MD, reviews key highlights of the most impactful primary biliary cholangitis (PBC) research and gain insights on how to apply these new advances to clinical practice. Topics covered include:Treatment GoalsLong-term Data With PPAR AgonistsInvestigational Therapies for PruritusPresenter: Nancy Reau, MDProfessor of MedicineRichard B. Capps Chair of HepatologyChief, Section of HepatologyAssociate Director, Solid Organ TransplantationRush University Medical CenterChicago, IllinoisTo download the accompanying slides, visit the program page for this episode: https://bit.ly/4b2d6YD Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Comienza una semana intensa para los mercados bursátiles, marcada por la atención a los bancos centrales, los resultados empresariales y los principales indicadores económicos a ambos lados del Atlántico. La agenda arranca con la publicación de los PMIs y continúa con la decisión de tipos en Australia, las reuniones del Banco Central Europeo y del Banco de Inglaterra, el dato de inflación de la zona euro y el informe de empleo en Estados Unidos. Además, numerosas compañías relevantes presentan resultados, entre ellas Banco Santander, BBVA, UBS, Société Générale, Amazon y Alphabet, junto a otras como Sabadell, ArcelorMittal, AMD, Nintendo, Sony, PepsiCo, Walt Disney, Eli Lilly o Novo Nordisk. En la tertulia de mercados analizamos la resaca de la Reserva Federal, las expectativas sobre el BCE, la debilidad del dólar, el récord del oro y la plata, la evolución del petróleo ante la reunión de la OPEP y el posicionamiento de las carteras, así como los sectores y compañías preferidos con vistas a 2026. Lo hacemos con Claudia Casco, portfolio manager en Miralta AM, Javier Galán, Responsable de renta variable y gestor de fondos de Renta 4 Gestora, Ignacio Martín Ocaña, Senior Portfolio Manager Head of Multi-Asset Funds Santalucía AM y Francisco Sainz, director de inversiones de Fonditel.

En la tertulia de mercados analizamos el momento actual de los activos financieros y las perspectivas para los próximos meses, marcada por la resaca de la última reunión de la Reserva Federal y con la mirada puesta en la cita del BCE de esta semana. En el debate han participado Claudia Casco, portfolio manager en Miralta AM; Javier Galán, responsable de renta variable y gestor de fondos en Renta 4 Gestora; Ignacio Martín Ocaña, Senior Portfolio Manager y responsable de fondos multiactivo en Santalucía AM; y Francisco Sainz, director de inversiones de Fonditel. Los expertos coincidieron en que el tono de la Fed refuerza un escenario de mayor cautela, mientras que el BCE sigue siendo clave para calibrar el rumbo de los mercados europeos en un entorno de crecimiento moderado. Durante la tertulia se analizó también la temporada de resultados empresariales, destacando las sorpresas positivas y negativas más relevantes, así como el impacto que está teniendo la debilidad del dólar en las decisiones de inversión y en la construcción de carteras globales. Los ponentes subrayaron la importancia de la diversificación geográfica y del control del riesgo de divisa en este contexto. Otro de los focos fue el récord histórico del oro y la plata, con debate sobre los factores que explican el rally —incertidumbre macro, política monetaria y tensiones geopolíticas— y hasta dónde podrían extenderse las subidas. Además, se abordó la evolución del petróleo, con la reunión de la OPEP del 1 de febrero en el horizonte como posible catalizador para el mercado energético. Los gestores compartieron cómo han posicionado sus carteras para 2026, señalando los activos con mayor potencial y los sectores y compañías que ven mejor preparados para aportar valor en el medio plazo. La hora se cerró con el análisis de preapertura de los mercados de la mano de Roberto Scholtes, jefe de Estrategia de Singular Bank, quien aportó su visión sobre el arranque de la sesión y los principales riesgos y oportunidades a corto plazo.

Memleketimizde hayırlı işlere imza atmak, ilim ve irfan dünyamıza hizmet etmek, ecdadına saygılı ve donanımlı gençler yetiştirmek maksadıyla kurulan birtakım müesseseler olduğunu biliyoruz. İlim Yayma Cemiyeti, Aydınlar Ocağı, Türkiye Milli Kültür Vakfı, İbnülemin Mahmud Kemal İnal Vakfı, Türk Edebiyatı Vakfı bunlardan bazılarını teşkil etmektedir. Şurasını da belirtmek isterim ki, bütün bu kuruluşlar hakkında ayrıntılı bilgiler almak için kaynak sıkıntısı çekilmektedir. Durum böyle olunca, biz ancak o kurumlarda görev yapan bazı kişilerin hatıralarından -eksik de olsa- birtakım mâlûmat elde etmekle yetiniyoruz.

Juancho Sánchez Ocaña nos invita hoy a conocer a Francisco Salzillo y Alcaraz, reconocido como el escultor religioso más destacado del barroco español, quien desarrolló una prolífica carrera en Murcia sin apenas salir de su tierra, llegando incluso a rechazar la invitación del Conde de Floridablanca para trasladarse a la corte en Madrid. Tras la muerte de su padre, un escultor napolitano, Salzillo asumió con solo 20 años la dirección del taller familiar ubicado en la antigua calle de la Acequia (actual calle de la Merced), donde trabajó junto a varios de sus siete hermanos en la creación de obras maestras como su famoso Belén de 525 figuras. A pesar de su inmensa fama, su vida fue sencilla: apenas documentó viajes fuera de la región a lugares como Cartagena o Cehegín, y se mantuvo vinculado a la vida cultural local fundando la Real Sociedad Económica de Amigos del País. La historia de sus restos mortales es igualmente fascinante, ya que durante la Guerra Civil fueron ocultos en un panteón privado para evitar su destrucción, permaneciendo en el anonimato hasta que en el año 2000 pruebas de ADN confirmaron su identidad y la de su hermano Patricio, que ahora descansan en el convento de la madres capuchinas.

La Aeronáutica Civil continúa con la recolección de evidencias para determinar las causas del accidente aéreo registrado en la zona del Catatumbo, en Norte de Santander, en el vuelo que cubría la ruta Cúcuta–Ocaña. La investigación incluye el análisis de la aeronave, la operación del vuelo y las condiciones meteorológicas adversas presentes en el lugar del impacto. Las autoridades confirmaron que no hubo reporte de emergencia previo al siniestro y que la radiobaliza está siendo evaluada como parte del proceso.See omnystudio.com/listener for privacy information.

OCA x SupraST by Cardiopapers

We continue our year-end toolkit series with insights on key areas of the year-end accounting and reporting process. Today's episode focuses on the finance team's engagement with the audit committee, which faces a packed agenda and expanding oversight responsibilities. We explore how management can strengthen collaboration with those charged with governance, streamline reporting, and address emerging issues such as AI, enterprise risk management, and transformation initiatives.In this episode, we discuss:1:18 – Strengthening management/audit committee communication and collaboration10:10 – Key year-end issues finance teams should be prepared to address15:02 – Oversight of AI: risks, opportunities, and controls21:33 – Enhancing enterprise risk oversight27:35 – Navigating the evolving cyber risk landscape in the age of AI36:05 – Elevating proxy disclosuresFor more, watch the replay of our Year-end audit committee webcast and read our publication, Your year-end audit committee guide.In case you missed it, check out the previous episode in this year-end miniseries:Year-end toolkit: Accounting and reporting reminders for 2026Year-end toolkit: Materiality assessmentsYear-end toolkit: Cash flow classificationBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestStephen Parker is a partner in PwC's Governance Insights Center, which strives to strengthen the connection between directors, executive teams, and investors by helping them navigate the evolving governance landscape. With more than 30 years of experience, Stephen has advised boards of directors on a variety of complex financial reporting matters. Stephen's client service experience includes energy and utility companies, financial services companies, and nonprofits.About our guest hostDiana Stoltzfus is a partner in PwC's 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.

The past few years have been a critical time in the development of data privacy laws and the regulation of AI in the United States. As we look toward 2026, the complexities are only increasing. In this episode, the Antitrust Law Section's Privacy and Information Security (PRIS) Committee joins forces with OCA to focus on the highlights of 2025 and predictions for 2026. Hosts Alicia Downey and Anora Wang talk to PRIS Committee vice chairs Jessica Cohen of Verizon Communications and Alex Brown of Alston & Bird about why the next 12 months could redefine how AI and data privacy are regulated at the federal and state levels. In addition, listeners will hear from Jessica about being a mother of five, and get an update on Walter, a beauty pageant-winning dog, who was just a puppy when Alex was a featured guest on OCA Episode #89 back in 2020. With special guests: Jessica Cohen, Senior Counsel, Regulatory Affairs, AI, Cybersecurity & Privacy, Verizon Communications and Alexander G. Brown, Partner, Alston & Bird LLP Related Links: Kathleen Benway, Alexander G. Brown, Maki DePalo, Jennifer C. Everett, Graham Gardner & Hyun Jai Oh, "Flurry of FTC Activity Shows Enforcement Emphasis on Youth Protection," 12 PRATT'S PRIVACY &CYBERSECURITY LAW REPORT 8 (LexisNexis A.S. Pratt 2026) Alexander G. Brown & Katherine Doty Hanniford, "First 100 Days – Federal Privacy and Cybersecurity Regulation and Enforcement Under the Second Trump Administration," Alston & Bird Advisory (May 8, 2025) Our Curious Amalgam, Episode #89 What's the Deal with Data Portability? Understanding the Competition and Privacy Aspects Surrounding the Movement of Data, November 30, 2020, featuring Alex Brown Hosted by: Alicia Downey, Downey Law and Anora Wang, Arnold & Porter

Juancho Sánchez Ocaña en Apuntes Históricos nos habla de la vida de Elvis Presley, artista nacido en 1935 en Tupelo, se consolidó como una de las figuras más influyentes del siglo XX, siendo uno de los artistas con mayores ventas discográficas de la historia. Sin embargo, su trayectoria estuvo profundamente condicionada por su representante, el "Coronel" Parker, quien debido a su situación migratoria irregular impidió que el artista realizara giras internacionales, limitando su carrera casi exclusivamente a los Estados Unidos.A pesar de su éxito inicial, Elvis fue alejándose de su faceta musical para centrarse en películas mediocres y, posteriormente, se sumergió en un declive físico absoluto durante los años 70, marcado por una dieta extrema de hasta 10,000 calorías diarias y el consumo de miles de pastillas recetadas. Finalmente, el artista fue hallado muerto en 1977 en su mansión de Graceland, lugar que hoy se mantiene como la segunda casa más visitada del país tras la Casa Blanca, perpetuando un legado que oscila entre el genio musical y la tragedia personal.

It was during the 1988 All-American Council of the OCA that I overheard Fr. Daniel Donlick (then Dean of St. Tikhon's Seminary) comment to a group of worker priests (i.e. clergy who supported themselves and their families by working at secular jobs while serving parishes) “We must bow low before you worker priests for your dedication and the work that you do.” It was the kind and generous acknowledgment of a great and humble man. In like spirit, I would also like to bow low before Fr. John Scratch (inset above) at the twentieth anniversary of his repose on January 15 for his dedication and the work that he did— him and others like him in his generation.

"Jedinstvo kršćana temelji se na biti i djelovanju jednoga Boga, u jedinstvu Oca i Sina i jednome Duhu koji sve ispunjava." Branko Berić

We continue our year-end toolkit series sharing insights on key areas of the year-end accounting and reporting process. In this episode, we focus on the statement of cash flows—an area that remains critical to investors and continues to get focus from regulators. We discuss recent SEC comment letter observations, practical considerations for complex transactions such as debt restructurings, payment processing arrangements, and business combinations; we also highlight reminders and best practices to help companies navigate year-end reporting.In this episode, we discuss:1:05 – Overview of the statement of cash flows and key reminders3:46 – SEC comment letter themes7:52 – Debt restructurings15:21 – Payment processing arrangements20:27 – Business combinations32:56 – FASB project on targeted improvements to the statement of cash flowsFor more on the statement of cash flows, see Chapter 6 of our Financial statement presentation 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 guestsSuzanne Stephani is a director in PwC's National Office specializing in the statement of cash flows as well as the application and interpretation of the accounting guidance related to financing, leasing, and foreign currency transactions.Christopher Gerdau is a partner in PwC's National Office specializing in accounting for financial instruments and banking-related topics. Chris also conducts technical reviews of SEC filings and provides technical support to PwC's practice offices. Chris's client service expertise includes the banking, capital markets, and insurance industries.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.com Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In this episode, we share key insights and reminders on navigating materiality judgments. We revisit the fundamentals of SAB 99, explore how to apply both quantitative and qualitative considerations, address identified errors, and more.In this episode, we discuss:3:53 – The framework for assessing materiality and errors in financial statements8:51 – Addressing identified errors15:01 – Reassessing materiality amid economic and other changes19:48 – Trends in reporting errors, including cash flow statement impacts23:09 – Fraud and illegal actsIn case you missed it, check out the previous episode in this year-end miniseries, Year-end toolkit: Accounting and reporting reminders for 2026.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestMichael Mullen is PwC's US Assurance Quality Management leader. In this role, he oversees complex client issues, providing technical insights and expertise in support of overall quality. With over 35 years of client service experience, Michael has led numerous global client engagements.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.

NotiMundo al Día - Paúl Ocaña - CAL da luz verde al juicio político a Mario Godoy by FM Mundo 98.1

** VIDEO EN NUESTRO CANAL DE YOUTUBE **** https://youtube.com/live/GP9ZpX3R55Y +++++ Hazte con nuestras camisetas en https://www.bhmshop.app +++++ #Geopolítica #actualidad #Somaliland Somaliland es uno de los territorios más estables del Cuerno de África… y, al mismo tiempo, uno de los más ignorados del mundo. No está reconocido internacionalmente, pero controla una posición estratégica clave entre el Mar Rojo, el Golfo de Adén y las rutas comerciales que conectan Europa, Asia y Oriente Medio. En este programa analizamos por qué Somaliland importa, qué papel juega en la geopolítica del Cuerno de África y cómo su existencia afecta a Somalia, Etiopía, Yibuti y a las grandes potencias que compiten por el control de esta región crítica. "UN MUNDO CONVULSO" ** https://amzn.to/3MVZUL5 ** Con Nacho Montes de Oca y Mariano López de Miguel, abordamos las claves históricas, geográficas y estratégicas de un territorio que puede convertirse en una pieza decisiva en un escenario cada vez más inestable. Porque en geopolítica, la geografía nunca es neutral. SUSCRÍBETE para no perderte ningún programa y únete a nuestra comunidad de apasionados por la historia militar, la geopolítica y los conflictos del mundo. Apóyanos para seguir creando contenido riguroso e independiente: Patreon: https://www.patreon.com/bellumartis PayPal: https://www.paypal.me/bellumartis Bizum: 656 778 825 Síguenos también en redes: Instagram: https://www.instagram.com/bellumartis Twitter / X: https://twitter.com/BellumartisHM Bellumartis Historia Militar — Porque entender el pasado es prepararse para el futuro. #Somaliland #CuernodeÁfrica #Geopolítica #MarRojo #ÁfricaOriental #Bellumartis #NachoMontesDeOca #FranciscoGarciaCampa #MarianoLópezDeMiguel

Javier Ocaña se ha pasado por los micrófonos del Hoy por Hoy para contarnos que le han parecido 'Father, mother, sister, brother', una película que no parece "muy atractiva al principio" pero que "te hace sentir, y no te subraya las cosas". También nos trae el debut de la actriz Kate Winslet como directora, 'Adiós, June', que para Ocaña "tiene un reparto maravilloso con la directora como una de las actrices". Eso si, es una película "con truco", asegura. 

Listen in as Nancy Reau, MD, reviews key highlights of the most impactful primary biliary cholangitis (PBC) research and gain insights on how to apply these new advances to clinical practice. Topics covered include:Treatment GoalsLong-term Data With PPAR AgonistsInvestigational Therapies for PruritusPresenter: Nancy Reau, MDProfessor of MedicineRichard B. Capps Chair of HepatologyChief, Section of HepatologyAssociate Director, Solid Organ TransplantationRush University Medical CenterChicago, IllinoisTo download the accompanying slides, visit the program page for this episode: https://bit.ly/4b2d6YD  Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

NotiMundo Estelar - Paúl Ocaña, Juez anticorrupción deja su cargo por amenazas muerte, ¿qué pasa en la justicia? by FM Mundo 98.1

Historically, key symptoms of primary biliary cholangitis (PBC), such as pruritus and fatigue, have been understudied and undertreated. Listen now to learn how symptom management should be considered independently of PBC management, and how new therapeutic agents can help.Topics covered include:Mechanisms of pruritus and fatigue in PBCNonpharmacologic treatment optionsAn overview of clinical trial data supporting second-line agents for symptom management:BezafibrateElafibranorSeladelparInvestigational agents:VolixibatLinerixibatSetanaxibThis episode is the third of 3 recap podcasts, featuring audio from our live satellite symposium, Raising the Bar: Innovations in PBC Care. For the full on-demand webcast of this satellite symposium, and to download the accompanying slides, visit the program page for this episode:https://bit.ly/44ZJ5osPresenters:Christopher L. Bowlus, MDLena Valente Professor and ChiefDivision of Gastroenterology and HepatologySchool of MedicineUniversity of California DavisSacramento, CaliforniaAparna Goel, MDClinical Associate Professor of MedicineDivision of Gastroenterology and HepatologyStanford UniversityPalo Alto, CaliforniaAliya F. Gulamhusein, MD, MPH, FRCPCProfessorship in PSC ResearchClinician Investigator, Toronto General HospitalAssistant Professor, University of TorontoDivision of Gastroenterology and HepatologyUniversity Health NetworkToronto, CanadaGet access to all of our new episodes by subscribing to the Decera Clinical Education Medical Specialties Podcast on Apple Podcasts, YouTube Music, or Spotify. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Javier Ocaña hoy ha hablado de Toys'R'us y Bergman en la misma sección, de Rambo y Preston Sturges, de "Oso vicioso" y "Los viajes de Sullivan" . Nos ha ocupado la crítica de la nueva película de Noah Baumbach, "Jay Kelly", protagonizada por George Clooney, que continua la misma senda que abrió Bergman con "Fresas salvajes". Por petición popular Ocaña ha visto "Sueños de trenes" y le ha resultado una sucesión de postalitas bonitas para instagram sin nada que contar. Con mucho entusiasmo recomienda "Roofman: un ladrón en el tejado", una historia real delirante muy bien llevada al cine. Y la autocrítica es para "Los viajes de Sullivan" una de las mejores comedias de la historia. 

Esta mañana con los ministros de Ciencia y Tecnología de Hoy por Hoy, Jaime García Cantero y Nuño Domínguez, hemos hablado de batallas tecnológicas, enfermedades mentales o dónde se generó por primera vez el fuego. Después hemos conocido a un personaje fascinante: Artur Ramón,  anticuario., en nuestra sección de "Usted no sabe con quién está hablando", repasado el cine con el maestro Ocaña o comprobar todas las aplicaciones no evidentes que en la gastronomía tiene el Ketchup junto  a Ainhoa Aguirregoitia., 

Advancements in our understanding of primary biliary cholangitis (PBC) and new therapeutic agents have reshaped the care landscape of PBC. Listen now to learn how these developments are helping to redefine and elevate treatment goals. Topics covered include:How and when to assess treatment responseRisk factors in PBCBiochemical treatment response and fibrosis stage as predictors of transplant-free survivalDynamics of liver stiffness measurements and clinical outcomes in PBC The importance of bilirubin and alkaline phosphatase normalizationThis episode is the first of 3 recap podcasts, featuring audio from our live satellite symposium, Raising the Bar: Innovations in PBC Care. For the full on-demand webcast of this satellite symposium, and to download the accompanying slides, visit the program page for this episode: https://bit.ly/44ZJ5osPresenters:Christopher L. Bowlus, MDLena Valente Professor and ChiefDivision of Gastroenterology and HepatologySchool of MedicineUniversity of California DavisSacramento, CaliforniaAparna Goel, MDClinical Associate Professor of MedicineDivision of Gastroenterology and HepatologyStanford UniversityPalo Alto, CaliforniaAliya F. Gulamhusein, MD, MPH, FRCPCProfessorship in PSC ResearchClinician Investigator, Toronto General HospitalAssistant Professor, University of TorontoDivision of Gastroenterology and HepatologyUniversity Health NetworkToronto, CanadaGet access to all of our new episodes by subscribing to the Decera Clinical Education Medical Specialties Podcast on Apple Podcasts, YouTube Music, or Spotify.   Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Blade (Wesley Snipes) é um ser meio homem, meio vampiro que é consumido pelo desejo de vingança contra os seres que atacaram sua mãe antes mesmo dele nascer e fizeram com que ele se tornasse o que é atualmente. Com isso, ao crescer Blade iniciou uma verdadeira cruzada pessoal para combater e eliminar os vampiros, mas agora uma nova raça mais poderosa chamada reapers, criada a partir de cruzamentos genéticos entre humanos e vampiros, ameaça eliminar ambas as raças. Visto isso, Blade se alia aos seus maiores inimigos para que, juntos, possam combater esta nova raça de seres.PIX: canalfilmesegames@gmail.comSiga o Filmes e Games:Instagram: filmesegames Facebook: filmesegames Twitter: filmesegamesSpotify: https://open.spotify.com/show/5KfJKthPodcast: https://anchor.fm/fgcastIntro - 0:00Blêidi Tchu - 5:01O que é "Blade 2 - O Caçador de Vampiros"? - 5:41Notas dos agregadores - 9:31Tirando o bode da sala - 9:59Análise do filme - 33:11Notas do Filmes e Games - 48:43Momento Locadora - 51:47Revelação do FGcast #405 - 1:40:33Dicas do FGcast #406 - 1:52:28

In this episode of Inside SAP S/4HANA Cloud, host Simon Shores dives deep into the retail industry's biggest challenges and opportunities with Steven Maguire from TRC Solutions and Arturo Montes de Oca from SAP. Discover how retailers can prepare for peak events like Black Friday, overcome supply chain and omnichannel complexities, and leverage SAP Cloud ERP for real-time insights and scalability. Learn from real-world projects, best practices, and expert advice on adopting a clean core approach, fit-to-standard methodology, and future-proofing with AI and automation.  What topic would you like us to discuss next? Send an email to insides4@sap.com

Discover how SAP Cloud ERP helps retailers reinvent operations, boost agility, and drive growth. Learn best practices, real-world success stories, and future trends.Download the⁠ episode transcript=== ⁠In this episode of Inside SAP S/4HANA Cloud, host Simon Shores dives deep into the retail industry's biggest challenges and opportunities with Steven Maguire from TRC Solutions and Arturo Montes de Oca from SAP. Discover how retailers can prepare for peak events like Black Friday, overcome supply chain and omnichannel complexities, and leverage SAP Cloud ERP for real-time insights and scalability. Learn from real-world projects, best practices, and expert advice on adopting a clean core approach, fit-to-standard methodology, and future-proofing with AI and automation. What topic would you like us to discuss next? Send an email to insides4@sap.com===00:00 Introduction01:01 Meet the Guests: Steven Maguire and Arturo Montes de Oca01:29 Understanding TRC Solutions and Their Role in Retail07:21 Challenges Retailers Face During Black Friday13:54 How SAP Cloud ERP for Retail Addresses Retail Challenges18:11 Real-World Implementations and Success Stories21:35 Lessons Learned and Advice for Retail Digital Transformation25:19 Future Trends in Retail and AI28:16 Rapid Fire Questions31:30 Conclusion

Join expert faculty, Dr Alan Bonder and Dr Stuart Gordon, to learn more about key gaps in PBC management and how these shortfalls can be addressed through identification of appropriate biochemical goals, proper assessment and management of PBC symptoms, and current second-line therapies. Presenters:Alan Bonder, MD, AGAFAssociate Professor of MedicineMedical Director of Liver TransplantBeth Israel Deaconess Medical CenterDepartment of GastroenterologyHarvard Medical SchoolBoston, MassachusettsStuart C. Gordon, MD, FAASLDProfessor of MedicineWayne State University School of MedicineProfessor of MedicineMichigan State University College of MedicineHenry Ford HealthDetroit, MichiganLink to full program:https://bit.ly/3M29pI1Get access to all of our new podcasts by subscribing to the CCO Infectious Disease Podcast on Apple Podcasts, YouTube Music, or Spotify. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

"No le falta ni el sobra nada. Como serie y a cada episodio". Javier Ocaña ha calificado la serie "Yakarta" como fabulosa. Destaca en qué se fija, en cómo da luz a sitios sombríos, esperanza a perdedores, cómo reconocemos la realidad cutre y cotidiana y el humanismo con el que la trabajan sus creadores, cercanos a Berlanga, Azcona y Ferreri. Ocaña además trae 6 películas de estreno y en un semáforo 4 se sitúan en el rojo, alguna en el rojo intenso, y dos se quedan con el templado ámbar. 

A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comIn this episode, we take a closer look at the modernization of the Greenhouse Gas (GHG) Protocol and its implications for sustainability reporting with a member of the GHG Protocol's Independent Standards Board, Paul Munter. Paul shares insights on the evolving governance structure, the newly released scope 2 guidance, and the growing importance of interoperability in global sustainability reporting.In this episode, we discuss:0:58 – What's driving the modernization of GHG Protocol standards3:31 – The governance model, including the role of the Independent Standards Board9:06 – Highlights of the scope 2 public consultation and the importance of stakeholder feedback17:46 – Interoperability with other sustainability reporting frameworks21:36 – Updates under review for the Corporate Standard and the Scope 3 Standard26:40 – What companies can be doing now to prepare for upcoming changes32:27 – The role of boards and audit committees in overseeing emissions reportingFor more on the GHG Protocol's recent exposure draft and the overall timeline for its revision process, check out our publication, GHG Protocol announces Scope 2 Public Consultation.To explore additional insights on GHG reporting, see: Sustainability now: GHG reporting trends and challengesSustainability now: Inside the GHG Protocol's scope 3 updateCARB releases draft emissions reporting templateAbout our guestPaul Munter is currently a member of the Independent Standards Board of the Greenhouse Gas Protocol. He served as the Chief Accountant at the U.S. Securities and Exchange Commission from 2021 – 2025. During much of that time, he also served as Chair of the Monitoring Group and as Vice Chair and Chair of IOSCO's Committee on Issuer Accounting, Audit and Disclosure. Prior to that, he served the SEC as Deputy Chief Accountant from 2019 - 2021, leading the Office of the Chief Accountant's international work.About our guest hostDiana Stoltzfus is a sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm's perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls.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.

El programa de hoy lo empezamos desde el Ministerio de Ciencia y Tecnología, con Jaime García Cantero y Nuño Domínguez, donde hablamos sobre los despidos masivos de programadores porque la IA programa mejor y más rápido, sobre la colaboración científica entre España y China, el nuevo socio de referencia, ante el declive científico de Estados Unidos y reivindicamos la figura del fallecido Antonio García Bellido, el biólogo español más importante después de Ramón y Cajal y Severo Ochoa. Seguimos con Usted no Sabe, en la que tenemos una cita en las puertas del estadio del Rayo Vallecano para inmediatamente después coger un barco. Luego, el profesor Ocaña, nos trae las críticas sobre nuevos estrenos cinematográficos:  'Frankenstein', 'Siempre es invierno' y 'Urchin'. Y por último, hablamos sobre las tasas de basura en España.

SUA VIDA DARÁ UM LIVRO - O encantador podcast Eu na História acaba de fazer uma parceira com o site Oca.com, que criou uma plataforma graças a qual você poderá escrever sua autobiografia e preservar - na letra quente do papel impresso - seu legado, suas memórias e …seu futuro.

In this episode of our crypto asset mini-series, we explore common transaction types—stablecoins, staking, and lending. The discussion addresses the accounting, including how contract terms and fact patterns can significantly influence the appropriate accounting model.In this episode, we discuss:2:17 – Overview of stablecoins, including the impact of the GENIUS Act9:01 – Accounting for stablecoins15:50 – Overview of staking and the accounting by delegators24:14 – Accounting for crypto asset lending transactionsFor more information, see our Crypto assets guide. You can also listen to the previous episode in this series, Crypto assets – Accounting and reporting foundations.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsBeth Paul is a Deputy Chief Accountant in PwC's National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters.John Vanosdall is a partner in PwC's National Office focused on digital assets, revenue, and compensation arrangements. John previously served as both a Deputy Chief Accountant and Professional Accounting Fellow in the Office of the Chief Accountant at the SEC. Prior to re-joining the National Office, he served as the firm's Accounting Advisory Leader. John has over 20 years of experience and has served some of the firm's largest clients as a client service partner.Ryan Blacker is a director in PwC's National Office specializing in the accounting for business combinations and crypto assets. Ryan consults with clients and engagement teams on complex accounting and financial reporting matters related to these topics.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.

Crypto assets are rapidly evolving – and so is the accounting and financial reporting. In this episode, we explore regulatory trends and market developments, including new FASB guidance.In this episode, we discuss:01:22 – Market trends, regulatory shifts, and financial reporting developments 06:10 – Key developments from the SEC on crypto09:44 – Accounting classification of crypto assets11:55 – Key provisions of the FASB's crypto assets guidance23:12 – Fair value measurement considerationsFor more information, see our Crypto 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 guestsBeth Paul is a Deputy Chief Accountant in PwC's National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters.John Vanosdall is a partner in PwC's National Office focused on digital assets, revenue, and compensation arrangements.  John previously served as both a Deputy Chief Accountant and Professional Accounting Fellow in the Office of the Chief Accountant at the SEC. Prior to re-joining the National Office, he served as the firm's Accounting Advisory Leader. John has over 20 years of experience and has served some of the firm's largest clients as a client service partner.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.

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.

Pedro Reyes studied architecture but considers himself a sculptor although his works integrate elements of theater, psychology, and activism. His practice takes a variety of forms, from participatory sculptures to puppet productions. In 2008, Reyes initiated the ongoing Palas por Pistolas project in which 1,527 guns were collected in Mexico through a voluntary donation campaign to produce the same number of shovels to plant 1,527 trees. This led to Disarm (2012), where 6,700 destroyed guns were transformed into a series of musical instruments. In 2011, Reyes started Sanatorium, a transient clinic offering brief unexpected treatments mixing art and psychology. Originally commissioned by the Guggenheim Museum, New York City, Sanatorium has been in operation at Documenta 13, Kassel (2012), Whitechapel Gallery, London (2013), The Power Plant, Toronto, Canada (2014), and OCA, São Paulo (2015), among 10 other venues. In 2013, he presented the first edition of pUN: The People's United Nations at the Queens Museum in New York. pUN is an experimental conference in which ordinary citizens act as delegates from each of the UN countries and try to apply techniques and resources from social psychology, theater, art, and conflict resolution to geopolitics. Recently, Pedro Reyes was commissioned by The Bulletin of the Atomic Scientists together with the International Campaign to Abolish Nuclear Weapons (ICAN), winners of the 2017 Nobel Peace Prize, to raise awareness of the growing risk of nuclear conflict, for which he developed Atomic Amnesia to be presented in Times Square, New York City, May 2022. For his work on disarmament, Reyes received the Luxembourg Peace Prize in 2021. At the same time, he inaugurated his largest exhibition to date in Mexico, at the Museo MARCO in Monterrey. In 2022, Reyes had his first solo exhibition in Europe, at the Marta Herford Museum in Germany, where he presented a large body of his early work. Currently Reyes is participating in the first Macau Biennale in China, the International Art Biennial of Antioquia and Medellín in Colombia, and has a solo exhibition at Lisson Gallery in New York.In a far ranging and deeply meaningful conversation Reyes and Zuckerman discuss relationships, accountability in art, change, the studio as a school or a guild, vicarious joy, the writer's museum and the museum of life, hope, embracing the cringe, and understanding the world!

It's book club time! Kiera talks about The Let Them Theory by Mel Robbins and how the method can propel leaders into the best versions of themselves. Episode resources: Subscribe to The Dental A-Team podcast Schedule a Practice Assessment Leave us a review Transcript: The Dental A Team (00:00) Hello, Dental A Team listeners. This is Kiera and today is book club time. It's been a hot minute since we've done a book club and there's a book club that I feel like is just a really good one. It's a popular book right now. If you've read it, great. If you haven't, well, welcome. I'm excited to share with you and it's from Mel Robbins and it's the Let Them Theory. I was very fascinated by this. I'm still fascinated by it and I think it's something of like when Mel Robbins said that you do not need to control everything.   and that peace might come from letting go, not holding tighter. I thought, hmm, I might know a couple of dentists, CEOs, business owners, AKA myself, which means that there's probably several of you that might be struggling with some of these pieces. So whether you wanna read the book or not, just giving some highlights of how you can truly reduce your stress, lead with more confidence and stop micromanaging team and patient behavior, like that might be something worthwhile today. So I wanted to just.   Bring that on today, share with you some quick tips and tricks on how you can even apply this principle in your practice that I've been seeing. As always, Dental A Team is here to grow leaders that are not just successful, but truly like having sanity and happiness in life. ⁓ Today, our podcast is going to be giving you tactical practical tips. Our mission is to positively impact the world of dentistry in the greatest way possible. And we do that through expert consulting for dentists and teams. I am not.   Shy to admit that I think Dental A Team is probably one of the top-notch consulting companies out there where we don't just understand you But we are you that we don't just sit here and tell you doctors what to do But we actually actively work with your team to help them We have grown practices 10 20 30 percent within their first 90 days of working with us. We've added multiple millions We've added hundreds of thousands to offices and we've done it with ease simplicity fun teams actually love to work with us they enjoy working with us and that's something I'm really really proud of as a company of   We don't just come in and like dictate to your team and force them to become robots. We literally help them, ⁓ give them some tools and then elevate them to be their best selves. And doctors, we teach you how to be successful owners for your path, for what makes you happy. And we do it in such an easy way. People are always shocked at the gains and the growth that we're able to do in such an easy, non-confrontational, non-stressful way. So that's what we're about. And I'm super, super excited about the let them theory.   ⁓ Because the let them theory I think works so well for leaders. So anybody listening today this is really is leaders and I remember in the book she talks about how like She just has to let them like let people be who they are and it's actually helped me with my family So today I don't think it's necessary just solely for your practice But also pieces for you within your personal life and that's something Dental A Team were really big on is growing you as a person not just as a practice I just got a   a voice memo from a doctor I worked with a couple of years ago. And this doctor said to me, they said, Kiera, ⁓ the year working with you was actually one of the most impactful years in all of my dentistry career. ⁓ This doctor is doing incredible things. And the doctor told me like just the mindset shifts that we were able to help them have ⁓ of helping them become more efficient of, they said, you pushed me to do certain things like hire an assistant and to   Be accountable to you. And this doctor was really, really, really, really brilliant doctor. And to hear that compliment that ⁓ their time working with us was something that was the most impactful in their growth of their business. I just took as such a huge compliment to what we do because we're not just shaping you as a business owner, we're shaping you as a human. My background is marriage and family therapy. My passion is dentistry and my love of all things is life. Dentistry just happens to be the platform that I get to talk about it on.   And so for this within the let them theory, it's let people be who they are. Truly we can't control other people's actions, but we can control how we are responding. And I know that sounds so simple, but ⁓ in there, like if we let team members show up late, it tells you who they're going to be. We let a patient cancel last minute. It's information for better boundaries in the future. Letting an OCA ignore feedback, it reveals growth readiness. And so like for that, I'm not here for you just to like...   allow people to walk all over you. do believe that there is a standard within a practice that you should maintain and that is perfectly acceptable. However, you can allow people to be who they want to be and that doesn't mean that they need to be on your ship. It's allow them to have the opportunities outside of your location that are perfect for them, but you don't need to try to control every person's actions. ⁓ With my mom, my mom and I view the world so differently and when I read this book, I realized   what my mom wants. Now she's not an employee. Employees for me, there is a code of conduct and there is a way that we show up. That's the standard of Dental A Team. And if you choose an elect not to be there, rock on, we're going to coach you through it. And then we're going to coach you out of it. Like it's one or the other where they're going to coach up or coach out. Both are amazing because I want you ultimately in your dream space. ⁓ and there is a, there is a code of conduct that Dental A Team will operate by. And so with that, with my mom, I realized in my personal life, my mom just wants to be loved for who she is.   She doesn't want to be coached. She doesn't want to be corrected. She just wants to be loved for who she is. And so for me to let my mom do things that make me absolutely crazy, there actually is this whole relief. And when you realize like, can allow team members to be who they want to be in, that just means that there's isn't a place for them. Like that's okay. I can allow patients who don't want to follow our processes, like allow them to find another practice and to have that. Now there's ways that we can coach them through this. There's ways that we can do this.   But I've had practices when they finally decide to stop having patients just show up, cancel last minute, and they're like, no more, this is how it's going to be. Here's the rules of the game. And patients who do like not to, they get to leave the practice. Their production actually exponentially increases. Their patients exponentially become better patients. Like all of it rises up. The ones who decide that they're going to allow team members to be who they are, this is how we're going to operate. And if you choose not to, that's okay. Their practices actually start to thrive. And so   The question is, who are you trying to force right now to change? And what if you let them and focus on our... The word boundaries is so obnoxious to me, because I feel like people put boundaries up of like, this is what I will or won't do, which is great. And for me, it's more like, what are the standards? What are the standard processes? What's the culture of our company or our patient base? That's I'm going to enforce. That's what we're going to focus on instead. And then I'm going to allow people to be who they are. And I'm going to attract the people that I want in here.   Like what would be, who am I trying to force to change right now? And what if I let them and just change my focus to the standards and the processes in our company? Question number one. Okay, number two, stop micromanaging and start leading. So micromanagement's rooted in fear, not in leadership. And so what they did is they said like, let them miss the mark once, they'll learn faster. Let your office manager handle the upset patient, it builds ownership. Let your hygienist structure their day ⁓ that's within, again, the parameters of our company culture.   That way they'll be happier. so like ⁓ micromanaging, do feel there needs to be a foundation first in place. And then once we have that, we don't have to micromanage everything. And for me, something I found, there's the founder's theory too, and something I've been learning is as a founder, as someone who started a business, you tend to hold onto so many things because you've had to. Like you've been in the day to day. And so being able to let people and stop   being obsessed with every single detail because we've got the foundations in place. Now, if you don't have the foundations in place, it becomes a lot harder and a lot scarier. But if you have those things in place, what we can do is we actually see a team rise up and what we're telling our team is they're empowered. Like here's the rules of the game within our practice. Now go create our consultants. Here's how we consult. I want you to go be the most autonomous humans and I want you to figure out how to help these practices. And it's crazy because the consultants rise up, they take ownership, they love to be able to do that.   anything within your team being able to see that as well is really something beautiful for them. looking at the call to action on this would be look at your life, look at your practice and where are you holding on so tight? And let's figure out what protocols or processes need to be put into place so our company standards and expectations can be met. And then can we put into practice the let them this week and observe what shifts. Two questions for you to consider. And don't worry for those type A's who are just like gritting.   They're like knuckles right now. Don't worry, that's me too. So I'm not here to say that I'm perfect at this. I just think it's a good perspective shift to help us have more space, more happiness, more peace, and also to figure out where we can like set up the parameters within our company. Number three is let go to grow. ⁓ And so when we hold on tight, just like I talking about, like the white knuckling.   Like even my body, there's stress, there's resistance, there's burnout. Like this is what causes it, because we're trying to hold all the balls in the air. We're trying to do all the pieces and literary practice will outgrow you. ⁓ I watched it happen time and time and time again, and doctors will either learn to let them and like build the processes, build the structure, allow the team members to grow, or they're going to hold on and they're going to shrink. It's one of the two and it happens every single time. There's no right path. It's your path. ⁓ But like let your leadership team run the meetings.   Let your team opt in and out of culture. Don't force it. If they choose not to rock on, they can go find another dream job. That's okay. Let other opinions be theirs. It doesn't define our worth. Like what can we allow like letting go of that? So when we, ⁓ when we stop obsessing about this, like, for example, we stopped trying to hold onto a toxic team member. watched this constantly in offices where it's like, no, I have to keep them and I need to have them like, let them not be great and let them leave because they're not fitting the culture.   And what's crazy is like even that, like my whole body releases, like let them. And I know we're so afraid of like, yeah, but then I won't have team members. Or could it be like, yes, and I've created space for the ideal team member. I will tell you when I have done this every single time. There's not been a single time when I've been like, and we release it, we let them. Someone just as good, if not better has shown up every single time. And so looking at this of...   Where are you maybe holding on too tight that you could allow team members to rise up that you could allow them to take ownership that you could allow them to start to put into place the things you've done. And what's wild is like, tell doctors all the time, like you have to go on vacation. Like that's it. That's a necessity to see where are things broken in your practice? Where do things need to shift and change? ⁓ where can you let your team rise? And if they choose not to rise, that's okay. You know, you don't have the right leaders in place. Like all of it's just data back for you. There's nothing wrong. There's nothing broken. There's nothing that you need to be mad about.   It's just truly data and information to help you then set better foundations, put better protocols into place and to hire team members that more align. ⁓ You will outgrow your team and your team will outgrow you or you will grow together. It'll be one of those three things. And so looking at that and all of that's okay. So I think for this, as we look at it of let people be who they are and stop micromanaging and release what's weighing us down.   This isn't a passive theory. It's very powerful. Letting go is leadership. Letting go is ⁓ truly putting the parameters in place and allowing team members to grow and to thrive within. And again, me coming on here, I feel a little like imposter syndrome because I don't feel like I am always here. I feel like I'm holding on so many times and I'm having the control. But when I like, I make lists, you guys, I feel like a crazy person. Like it's a beautiful mind. That's my office. I have...   papers everywhere and I'm looking at different things. And when I look at what causes me the most amount of stress, it's because I'm trying to do it all. And I'm trying to hold on to everything rather than saying, okay, what's the protocol I need in place? What are the things that truly I need to care for? And as a founder, again, I think that this is, this is a stripping of identity. It's a stripping of things you've always done, but it's also freeing and it's also creating and it's also allowing you to flourish versus just survive. And so for this, ⁓ think like,   Let it looking to see where can I let go and where should I let go? What parameters do I need to put in place? And how can I allow my team to flourish and thrive? I promise you autonomous people and great team members want you to let go. They want to know the rules of the game. They want to know how can I excel? And then once I know the rules of the game, let me like get out of my way and let me show you, let me do more than you ever imagined I could do. ⁓ let me, let me blow your mind with the ideas that I have.   Those are great team members. That's what we want all of our team to be. And so I think for this of possibly, if you haven't read the book, go read the book. If you've read it, maybe read it again and look at yourself to see where am I holding on that's holding us back? Where could I let team members or patients be different and maybe create space for people that I want that have a different code of conduct, not right or wrong, just different. ⁓   And where can I be a stronger leader where I can truly lead and not manage? Leading versus managing, they're two, they feel so interchangeable and they're so separated. And so where can I show up differently? And again, this isn't letting go of standards. This isn't letting go of your standard of excellence. This isn't saying that we're just going to allow chaos because we're just gonna let people be themselves. It's saying, here's the code of conduct. This is what we do. And then we allow people to show up as that.   rise up or rise out, both are great options. ⁓ And so looking at that. really something powerful on the podcast is not just giving you tactical pieces within your practice, but helping you show up as a better leader because leadership is ultimately going to impact the success of your business. I can always tell if a practices as a consulting client will be successful and it's due to the leader. Truly a hundred percent. Who's on my leadership team? How are their behaviors? What are they willing to do? That is the number one indicator of success in consulting and in your practice.   And so for this, I feel it's very relevant that we have to give leadership tips for you, that we have to help you evolve into the next version of leadership that you can be. This is for me, this is for you, this is for all of us. And remembering leadership's not a destination, it's a journey, it's an evolution of soul. Someone once told me having kids will strip you down to the bare ⁓ bones of who you thought you were and ultimately helps evolve you into who you want to be. And I would say, I think business is very much...   a similar and different process. ⁓ It strips you down to nothing. It rips away all the things that you thought you were. We build these businesses to create these different cultures and we end up creating very similar cultures and we have to work so hard to become these different versions of ourselves, to show up differently for our teams, to show up differently for ourselves, ⁓ to evolve. The person that you were is not the person that you need to be to take you to where you want to go. I hope you heard that. The person that you need to be is not who you were.   to take you to where you want to be. And so you have to evolve, you have to grow. And so I would also say, let you become that person. Let you evolve into a different version. Let you become the person that you were meant to be. Leadership is a growth. This is something that I love helping offices do. This is what our consultants obsess about. So if we can help you in any way, reach out, ⁓ figure out how you can lead with clarity, calm and confidence. See how you can be like that practice I told you about where.   your best year of your life or the best year practices lives or the years that you're with Dental A Team because you became a better person. You became a higher version of yourself and we did that for you and your team. That's what we're about. That's what we're obsessed about. And that's what I'd love to help you with. So reach out if that's, if that's what you want, let's chat. Hello@TheDentalATeam.com or click on our website, TheDentalATeam.com and book a call. I'd love to help you. I'd love to evolve who you are meant to be for the practice that you deserve to have. And as always, thanks for listening and I'll catch you next time on The Dental A Team podcast.