Podcasts about OCA

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.

En el programa de hoy hablamos con Juan Bolea momentos antes del prestreno de la película “Parecido a un asesinato” basada en una novela suya y nos acercamos hasta Alpartir para participar en el campeonato del mundo de la Oca que se celebra este fin de semana

En el programa de hoy hablamos con Juan Bolea momentos antes del prestreno de la película “Parecido a un asesinato” basada en una novela suya y nos acercamos hasta Alpartir para participar en el campeonato del mundo de la Oca que se celebra este fin de semana

En el programa de hoy hablamos con Juan Bolea momentos antes del prestreno de la película “Parecido a un asesinato” basada en una novela suya y nos acercamos hasta Alpartir para participar en el campeonato del mundo de la Oca que se celebra este fin de semana

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!

Mientras fue productor de películas x y no puso pegas a la dictadura de Primo de Rivera. Juancho Sánchez Ocaña nos cuenta la vida de Alfonso XIII.

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.

In this episode of the No Sediment Wine Podcast, I sit down with Dr. Stefano Gava, the Director of Val d'Oca, to talk about Prosecco's remarkable rise and what makes this region one of the most dynamic in the wine world. We cover the role of the Glera grape and why the grape's name was changed to protect Prosecco's identity. We also dive into the Charmat (Martinotti) method, the differences between Prosecco DOC and DOCG, the evolution of Rive and Cartizze wines and many other exciting topics.You can also listen to the No Sediment Wine Podcast episodes on Spotify, Apple Podcast, Amazon Music, Google Podcasts and Castbox.Some of the WINE ACCESSORIES I use regularly:

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.

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.

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.

NotiMundo A La Carta - Paúl Ocaña, Informe paralelo del concurso para Fiscal General by FM Mundo 98.1

En entrevista para MVS Noticias con Luis Cárdenas, Coral Montes de Oca, madre de Kevin Díaz (herido tras explosión de pipa), habló sobre que su hijo está en terapia intensiva, el diagnóstico es grave, pero estable.See omnystudio.com/listener for privacy information.

Matej 5 glava stihovi 14 i 15:Vi ste videlo svetu; ne može se grad sakriti kad na gori stoji.Niti se užiže sveća i meće pod sud nego na svećnjak, te svetli svima koji su u kući. Tako da se svetli vaše videlo pred ljudima, da vide vaša dobra dela, i slave Oca vašeg koji je na nebesima.

California'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 deze aflevering van The Shift Podcast schuift Paula Molina Montes de Oca, online beter bekend als Coco Centeno, bij mij aan.Paula is veel meer dan een content creator: ze is een sprankelende ziel die met haar grote-zusmentaliteit en eerlijke stem een veilige plek creëert waar plezier, schoonheid en spiritualiteit hand in hand gaan.In deze aflevering gaan we voorbij de buitenkant. We hebben het over schaduwwerk, kwetsbaarheid en de momenten waarop je leven ineens een andere wending neemt. Over intuïtie, energie en de kracht van spiritualiteit, los van uiterlijk of vorm.Ben jij na het beluisteren van deze podcast toe aan jouw shift? Neem dan gerust een kijkje op https://charlottelabee.com/retreat/the-shift-2025/

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.

En entrevista para MVS Noticias con Luis Cárdenas, Victoria Montes de Oca, estudiante de Ciencias Políticas, habló sobre que increpa al senador Fernández Noroña por su falta de congruencia.See omnystudio.com/listener for privacy information.

Gerona es la séptima novela de la primera serie de los Episodios Nacionales de Benito Pérez Galdós, publicada en 1874. Continúa con el relato novelado de la Guerra de Independencia entre España y Francia. En esta ocasión, se narra el asedio de las tropas francesas a la ciudad de Gerona a lo largo de la segunda mitad del año 1809.​ Es la única novela de la serie en la que Gabriel de Araceli no oficia como protagonista y conductor, cediéndole el puesto a Andrés Marijuán, un personaje secundario de anteriores entregas, que sobrevivió al sitio de dicha ciudad.El episodio se enmarca históricamente sólo un año después de la victoria de Bailén, el contraataque de los ejércitos napoleónicos ha provocado el desastre en un ejército español mal pertrechado y organizado. Varias plazas importantes han ido cayendo: Zaragoza, Ocaña, Talavera de la Reina y la resistencia española, replegada en Andalucía, se desangra por la falta de medios y por las luchas intestinas entre la Junta Central y las resucitadas Cortes de Castilla. En ese ambiente de desesperanza, Gabriel, incorporado al ejército del Centro, llegará al Puerto de Santa María, donde se reencuentra con Andresillo Marijuán, personaje presentado en Bailén, que le relata el sitio de Gerona, donde Marijuán ha servido a las órdenes de Álvarez de Castro, héroe y mártir nacional en este episodio.Narrado por Tux para LibrivoxSupport this podcast at — https://redcircle.com/audioteca/donationsAdvertising Inquiries: https://redcircle.com/brandsPrivacy & Opt-Out: https://redcircle.com/privacy

The Inflation Reduction Act introduced a broad range of renewable energy tax credits. Now, the One Big Beautiful Bill Act (OB3) has reshaped these incentives with new compliance requirements, shifting timelines, and selective phaseouts. In this podcast, we cover what's changed, what's stayed the same, and the implications for companies navigating the evolving renewable energy tax credit landscape.In this episode, we discuss:1:51 – Significant changes to energy credits from OB39:28 – Energy credit modifications, early sunsets, and what remains unchanged14:07 – New guidance for wind and solar industry clean electricity credits21:14 – Immediate actions for companies to maximize opportunities under OB3Looking 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 guestJennifer Bernardini is a managing director in PwC's Washington National Tax practice. She has over 20 years of experience implementing federal energy tax incentives that support the development of renewable energy and the climate transition.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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In this episode, we explain how to identify the accounting acquirer in an acquisition—an essential first step in accounting for a business combination. We also outline key changes in the FASB's new guidance (ASU 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity) that impact this assessment.In this episode, we discuss:1:16 – Overview of business combinations and importance of identifying the acquirer6:12 – New FASB guidance applicable when the legal acquiree is a variable interest entity (VIE)10:33 – Factors to consider when determining the accounting acquirer17:35 – Effective date and transition provisions for adopting the new guidanceFor more information, see section 2.3 of our Business combinations guide.You may also be interested in our related podcast episodes mentioned during this discussion:Accounting for business combinations: Being prepared for a deal – discusses the foundations of acquisition accountingThe consolidation framework - Identifying a VIE – explores the evaluation of variable interests and the characteristics of a variable interest entity (VIE)Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsRyan 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.Matt Sabatini is a partner in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments.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.

A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comRecent weeks have brought notable progress on the European Commission's Omnibus package. In this episode, we examine the key developments from July — including amendments to the EU Taxonomy regulation, EFRAG's extended deadline, and major revisions to the European Sustainability Reporting Standards (ESRS). We also discuss the potential implications for businesses as the legislative process advances, including why “wave 1” reporters must stay alert even if the changes aren't finalized yet.In this episode, we discuss:1:09 – July's major EU sustainability developments 4:18 – Deadline extension for EFRAG revisions7:22 – The “quick fix” delegated act and wave 1 reporting relief13:55 – Major revisions to ESRS 21:38 – Status of the broader content proposal25:15 – Breaking down the EU legislative process and expected timelinesGet caught up on the EU Omnibus package:New reliefs for ESRS ‘wave 1' reportersEFRAG's next step toward revised ESRSEuropean Commission adopts revisions related to Taxonomy RegulationSustainability now: EU Omnibus in motion – June 2025 updateSustainability now: EU Omnibus in motion – May 2025 updateSustainability now: Navigating “Omnibus” uncertaintyLooking for the latest developments in 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.

NotiMundo al Día - Paúl Ocaña - Demandas de inconstitucionalidad y respaldo a la CC by FM Mundo 98.1

We continue our revenue accounting podcast miniseries with an episode focused on presentation and disclosure. From balance sheet and income statement classification to required disclosures under ASC 606, we highlight key guidance and address key areas where questions often arise in practice.In this episode, we discuss:1:27 – Income statement presentation of revenue4:16 – Balance sheet presentation considerations related to revenue 9:38 – Overview of revenue disclosure objectives and the five primary disclosure areas:11:27 – Disaggregated revenue18:40 – Performance obligations23:26 – Significant judgments26:31 – Contract balances29:01 – Costs to obtain or fulfill a contractFor more information, chapter 33 of our Financial statement presentation guide. You can also listen to the other episodes in this series: Revenue accounting reset – Recognizing revenue Revenue accounting reset – Variable considerationRevenue accounting reset – Consideration payable to a customerBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsChristine Moore is a director in PwC's National Office advising audit and non-audit clients on complex accounting and financial reporting matters. She advises on revenue arrangements for public and private companies across various industries, with a focus on companies in the pharmaceutical and life sciences industry.Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force.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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

Se terminó, la relación de Chespirito con Graciela y la serie, nuestros comentarios de este final de temporada y una entrevista a Paola Montes de Oca, actriz mexicana que interpreta a Maria Antonieta de las Nieves.See omnystudio.com/listener for privacy information.

Hoy en Me lo dijo Adela, conversamos con Gabriela González García, directora del programa Juntas y Juntos contra la Trata, sobre los escalofriantes hallazgos del 5º Reporte Anual del Consejo Ciudadano. Más del 60% de las víctimas siguen siendo mujeres, muchas de ellas menores de edad. Un llamado urgente contra un crimen silencioso. En nuestra mesa de análisis: Roberto Gil Zuarth y Rosario Robles analizan la agenda política de Claudia Sheinbaum, las reformas en puerta y el silencio oficial frente a la violencia estructural que sigue matando y desapareciendo en México. Nos visitan Paola Montes de Oca y Miguel Islas, protagonistas de la nueva serie “Chespirito: Sin querer queriendo”. Nos cuentan cómo fue interpretar a “La Chilindrina” y “Don Ramón”, y reviven la memoria entrañable de uno de los íconos más queridos de la televisión latinoamericana. Como siempre, el jovencito Juan Carlos Díaz Murrieta con los deportes.

Hoy en Me lo dijo Adela, conversamos con Gabriela González García, directora del programa Juntas y Juntos contra la Trata, sobre los escalofriantes hallazgos del 5º Reporte Anual del Consejo Ciudadano. Más del 60% de las víctimas siguen siendo mujeres, muchas de ellas menores de edad. Un llamado urgente contra un crimen silencioso. En nuestra mesa de análisis: Roberto Gil Zuarth y Rosario Robles analizan la agenda política de Claudia Sheinbaum, las reformas en puerta y el silencio oficial frente a la violencia estructural que sigue matando y desapareciendo en México. Nos visitan Paola Montes de Oca y Miguel Islas, protagonistas de la nueva serie “Chespirito: Sin querer queriendo”. Nos cuentan cómo fue interpretar a “La Chilindrina” y “Don Ramón”, y reviven la memoria entrañable de uno de los íconos más queridos de la televisión latinoamericana. Como siempre, el jovencito Juan Carlos Díaz Murrieta con los deportes.

We kick off our latest accounting podcast miniseries on revenue accounting with a foundational discussion on revenue recognition. In this episode, we tackle recognizing revenue —the final step of the ASC 606 model—and examine how to determine whether performance obligations are satisfied over time or at a point in time.In this episode, we discuss:0:54 – Overview of the ASC 606 revenue model5:30 – Identifying performance obligations satisfied over time11:15 – Identifying performance obligations satisfied at a point in time21:19 – Measures of progress to determine the timing of revenue recognition33:45 – Exceptions to over-time revenue recognitionFor more information, see chapter 6 of our Revenue from contracts with customers 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 guestsPat 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.Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force.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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

En la última reunión de nuestros ministros de Ciencia y Tecnología Trump y Musk vuelven a ser protagonistas. Conocemos a Faustino Muñoz, sumiller de agua. Lola Pons nos pone deberes para leer y escribir en verano. El profesor Ocaña avanza los estrenos en cartelera. Y Ainhoa Aguirregoitia se atreve a cocinar en directo una paella en la terraza de la SER.

We continue our lease accounting podcast miniseries with an episode focused on embedded leases. Some arrangements to provide services or purchase inventory rely on the use of a specific asset to fulfill the contract. Even if the word “lease” doesn't appear, the rights conveyed to the customer may still meet the definition of a lease—shifting the transaction from simply purchasing services or goods to leasing an asset. We explain why identifying an embedded lease is critical and how it can significantly impact the accounting and financial reporting for both customers and suppliers.In this episode, we discuss:1:40 – An overview of embedded leases and common arrangements6:50 – Determining whether an arrangement contains a lease24:07 – Allocating contract consideration to lease and nonlease components34:19 – Available practical expedients39:01 – Accounting and reporting implicationsFor more information, see chapter 2 of our Leases guide and chapter 4 and 5 of our Revenue from contracts with customers guide. You can also listen to the other episodes in this series:Lease accounting reset - Presentation and disclosureLease accounting reset - Modifications and terminationsLease accounting reset – Variable rentsBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to for the latest thought leadership.About our guestsMarc Jerusalem is a PwC National Office managing director specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.Pat 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 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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

NotiMundo Al Día - Paúl Ocaña, crisis en la función judicial by FM Mundo 98.1

Como cada jueves, los ministros del programa Nuño Domínguez y Jaime García Cantero analizan la actualidad en ciencia y tecnología y se preocupan especialmente por los incendios de sexta generación. Luis Alegre suma a su club de amigas a la actriz Ana Labordeta. Lola Pons viene con el látigo para meter en cintura los errores que cometemos al hablar. El profesor Ocaña nos habla de la nueva entrega del mundo de Jurassic Park. Y Ainhoa Aguirregoitia nos aconseja cómo cocinar en una caravana.

We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification and measurement. In this episode, we explore the complexities of usage-based and index-based payments, fair market rent adjustments, in-substance fixed payments, and more – providing insights into how these variable rents affect the accounting and disclosures.In this episode, we discuss: 1:12 – Fixed versus variable lease payments and their accounting implications 7:13 – Fair market rent adjustments 9:37 – In-substance fixed payments, including take-or-pay arrangements 15:44 – Usage-based lease payment structures 22:18 – Tenant improvement allowances and lease incentives 26:10 – Accounting for variable lease payments during lease remeasurement For more information, see chapter 3 and chapter 5 of our Leases guide. In case you missed it – check out the other episodes in this podcast miniseries:  Lease accounting reset - Presentation and disclosure  Lease accounting reset – Modifications and terminations 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 Marc Jerusalem is a managing director in PwC's National Office specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.Suzanne 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 and leasing transactions. 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.

In this podcast, expert faculty, Dr Stuart Gordon and Dr Nancy Reau, use an illustrative patient case to explore the roles of ALP and other biochemical markers in PBC management, and explain what to expect from treatment. Topics covered include: How baseline ALP can affect ALP normalization after second-line treatment with elafibranor and seladelparPotential outcomes if ALP normalization cannot be achievedThe importance of managing fatigue, pruritus, and sleep disturbances independently of the biochemical responsePresenters:Stuart C. Gordon, MDProfessor of MedicineWayne State University School of MedicineDirector, Division of HepatologyHenry Ford HealthDetroit, MichiganNancy Reau, MDProfessor of MedicineRichard B. Capps Chair of HepatologyChief, Section of HepatologyAssociate Director, Solid Organ TransplantationRush University Medical CenterChicago, IllinoisTo learn more about PBC management, check out our program, Curbside Consults: Expert Insights on Challenges in PBC Management. Supported by educational grants from Gilead Sciences, Inc. and Ipsen Biopharmaceuticals, Inc

In this podcast, Sonal Kumar, MD, MPH, meets with patient advocate Maria Morais to discuss actionable steps that healthcare providers can incorporate into the care of people with primary biliary cholangitis (PBC). Listen as they discuss:The chronic nature of PBCGoing beyond biochemical markers to assess and address symptoms such as fatigue and pruritusThe importance of referral to patient support groupsPresenters:Sonal Kumar, MD, MPHAssistant Professor of MedicineDirector, General Gastroenterology and HepatologyWeill Cornell Medical CollegeNew York, New YorkMaria G. Morais, RNVP Patient AdvocacyCanadian PBC SocietyToronto, CanadaTo learn more, see the programHear Me: Patient Perspectives on PBC

Los ministros de Ciencia y Tecnología del 'Hoy por Hoy', Nuño Domínguez y Jaime García Cantero, nos explican las claves de la semana, entre las que destaca un gran avance sobre quimioterapia personalizada. Conocemos en 'Usted no sabe con quién está hablando' a Óscar Elgarrista, ingeniero del ocio especializado en el diseño y fabricación de atracciones de feria. Lola Pons pone hoy el acento en el edadismo y la discriminación de las personas mayores en el lenguaje. El profesor Ocaña presenta los estrenos de la semana, con cartel destacado para la última película de Brad Pitt sobre la Fórmula 1. Y antes del 'Último Compás', Ainhoa Aguirregoitia nos da consejos para llenar la nevera de la playa.

Los ministros de Ciencia y Tecnología del 'Hoy por Hoy', Nuño Domínguez y Jaime García Cantero, nos explican las claves de la semana, entre las que destaca un gran avance sobre quimioterapia personalizada. Conocemos en 'Usted no sabe con quién está hablando' a Óscar Elgarrista, ingeniero del ocio especializado en el diseño y fabricación de atracciones de feria. Lola Pons pone hoy el acento en el edadismo y la discriminación de las personas mayores en el lenguaje. El profesor Ocaña presenta los estrenos de la semana, con cartel destacado para la última película de Brad Pitt sobre la Fórmula 1. Y antes del 'Último Compás', Ainhoa Aguirregoitia nos da consejos para llenar la nevera de la playa.

La historia de Alberto Aguilera Valadez trasciende a la de Juan Gabriel y, aunque tiene demasiadas aristas, hoy queremos contar lo que sucedió entre su paso por la cárcel, cuando era joven, y su primer concierto en el recinto cultural más importante del país, una historia de injusticias, intrigas, grilla y mucho tesón de este hombre nacido en Michoacán, criado en Ciudad Juárez y convertido en una figura universal.Este programa fue posible gracias al trabajo del equipo de Ibero 90.9: Ricardo Lopez Cordero, Sofía Garfias, Daniel Maldonado y Sara Mariana Benítez en la investigación. En el equipo de Gatopardo participaron Maurizio Montes de Oca y Raquel Prior en la investigación, escritura y locución y el productor Juan José Rodríguez en la edición. Hosted on Acast. See acast.com/privacy for more information.

主題：美華協會的服務宗旨及服務內容胡美健、OCA 陳律師

A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comThe European Commission's Omnibus package continues to make its way through the legislative process. In this episode, we cover the most recent developments, including insights from recently leaked information and how businesses are reacting to potential changes. In this episode, we discuss:2:53 – The legislative status of the content proposal and areas of debate7:40 – Preparer feedback on the proposed changes in the content proposal10:13 – Leak of Delegated Acts proposed to be deleted: Highlights and implications14:46 – Changes to expect in the forthcoming ESRS drafts and timing of the comment period17:10 – Themes in feedback shared with EFRAG23:22 – Potential ESRS reliefs: materiality expansion, use of estimates, and grace periods for acquisitionsGet caught up on the EU Omnibus package:Sustainability now: EU Omnibus in motion – May 2025 updateSustainability now: Navigating "Omnibus" uncertaintyEuropean Commission publishes ‘Omnibus' proposalsLooking for the latest developments in 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. 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.

Nuño Domínguez y Jaime García Cantero repasan la actualidad científica y tecnológica. Lola Pons subraya las palabras y expresiones que nos llevan a hablar del gusto. Luis Alegre invita a su club de amigos al actor Raúl Arévalo. El profesor Ocaña hace la crítica de los estrenos de la semana en el cine. Y Ainhoa Aguirregoitia nos da una lección gastronómica sobre bivalvos.

Nuño Domínguez y Jaime García Cantero repasan la actualidad científica y tecnológica. Lola Pons subraya las palabras y expresiones que nos llevan a hablar del gusto. Luis Alegre invita a su club de amigos al actor Raúl Arévalo. El profesor Ocaña hace la crítica de los estrenos de la semana en el cine. Y Ainhoa Aguirregoitia nos da una lección gastronómica sobre bivalvos.

En lo que va de este año las autoridades contabilizan más de mil incidentes por inundaciones, debido a las condiciones climáticas y lluvias extremas. Muchas ocurrieron en zonas urbanas, poniendo en riesgo la vida de las personas, con implicaciones en la salud pública, la destrucción de infraestructura y provocando daños a la naturaleza. En días pasados en Turrialba se desalojó un centro de atención de personas adultas mayores. En Guácimo y otras localidades de Limón hubo graves atascamientos en la vía pública. En San Pedro de Montes de Oca el anegamiento frente a la Facultad de Derecho de la UCR es recurrente y el municipio informó no tener ₡5 mil millones para una solución. Debido a las intensas lluvias de los últimos días hay reportes de diferentes problemas en Alajuela, Desamparados, Sarapiquí, Golfito, San Carlos, Río Cuarto, Bagaces y San Ramón. Las inundaciones urbanas deben ser un tema de política pública debido a sus impactos sociales, económicos y ambientales. La incidencia en la gestión del recurso agua, la propagación de enfermedades, el costo de los daños a propiedad pública y privada con sus elevados costos, el aumento de zonas de alta vulnerabilidad en ciudades y barrios de cualquier nivel socioeconómico y los angustiantes atascos para todo tipo de transportes, son algunos de los temas asociados a un caótico crecimiento urbano. En este caos una solución, pionera en América Latina, se acaba de poner en uso en Tibás, como una posibilidad para canalizar aguas pluviales, con el uso de tecnología y conocimiento técnico. Para poner el tema en agenda, revisar cómo avanza una propuesta de ley y visualizar posibles soluciones conversaremos con la ingeniera Mariana Rojas y el economista, Fernando Rodríguez, del proyecto Transición hacia una Economía Verde Urbana TEVU.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.In this special episode, we explore whether top-performing finance functions have reached a “terminal value” in their cost-cutting journey – and what comes next. As technologies like AI and advanced analytics evolve, finance leaders are shifting focus from efficiency to insight – rethinking operating models, talent strategies, and what it means to create value in a digital era.In this episode, we discuss:1:18 – What “terminal value” means in finance and why top-performing functions may be approaching the limits of traditional cost-cutting4:57 – How evolving finance operating models are incorporating new approaches to data, talent, and technology9:07 – The rise of agentic AI and how autonomous agents are beginning to impact finance workflows18:51 – Key leadership priorities for finance organizations navigating AI adoption and long-term transformationFor more insights, read our publication Have top performing finance functions reached terminal value in the age of AI?Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.About our guestsAdam Kennedy is a PwC consumer markets finance leader focusing on business process improvement and finance effectiveness for Fortune 500 companies with an emphasis in retail, hospitality, and gaming. Adam provides consulting services on technology-driven finance transformation, end-to-end revenue stream management, merger integration support, financial analysis and reporting, risk management, and process improvement. Edward Ponagai is a PwC partner who leads large-scale back office transformations and merger integrations. He helps CFOs think through their organization's big picture vision and purpose and drill down to address organizational challenges, operational processes, and technological innovations. 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.com

NotiMundo Estelar - Paúl Ocaña, Propuestas para reformar el reglamento del concurso de Fiscal General by FM Mundo 98.1

En este capitulo celebramoe el 15 aniversario del Banquete con una transmisón muy especial desde el Museo Casa del Risco, en San Ángel. Estuvimos acompañados de nuestro querido "fresco" Emilio Montes de Oca, Andrea Borbolla, quien será nuestra próxima Cheff, que unirá a esta cocina, una entrevista con la Directora del museo Gabriela López, que nos habló del orígen de tan espectacular Casa museo. Nuestros invitados de honor, Óscar Sakaguchi "el soldado del amor", José Luis Calderón, Ricardo Yahuaca, y todos los comensales que nos acompañaron en éste día tan especial. #Sapereaude/Atreveteasaber.See omnystudio.com/listener for privacy information.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex compliance landscape shaping renewable energy strategies today. In this episode, we discuss: 1:19 – A refresher on the scope and objectives of the IRA 3:50 – How the administration change has affected clean energy projects and capital flow, including the role of new tariffs 14:59 – Complexities in prevailing wage, apprenticeship rules, and domestic content requirements 22:37 – Navigating guidance related to clean fuels and transferability of credits 33:33 – A look at positive outcomes like job growth, battery storage integration, and rising demand for renewables 33:36 – Strategic recommendations amid shifting policy, stakeholder expectations, and growing energy demands from AI 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 guest Randa Barsoum is a tax partner specializing in federal energy tax credits, advising on Inflation Reduction Act (IRA) tax credits, cost segregations, and fixed assets. Randa specializes in energy-related tax incentives and has been instrumental in guiding clients through the complexities of new tax legislation.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, 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 Professional Practices Group within the OCA.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

As promised on today's program I read through The Acts of Paul and Thecla, commented on the Orthodox veneration of Thecla as a saint and "equal of the Apostles," and what we can learn about the context of the origination of this apocryphal mythology from the second century. By the way, here is the article I mentioned from the OCA website about Thecla.