Podcasts about OCA

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.

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.

¿Cómo es celebrar el orgullo en una aldea de 200 habitantes? En Cultura Rápida, David García conecta con Dani Sabelio, encargado de organizar estos eventos en Tresjuncos (Cuenca).En este último Califa de extrabarrio de la temporada, Chaparro trae a Rafa y Jesús, los hermanos de José Pérez Ocaña. Indagamos en el universo del pintor y activista de su mano.Los vivos de Bombín llegan a su fin... Pero con un último capítulo digno de festín: Teo Lucadamo en directo presentando algunos de sus nuevos remixes de 'El Dilema del Rapero Blanco'. Le acompañan PatataOnStereo y Edu Gianello, quienes responden también a las preguntas de Jesús Bombín.Roger Dedeu termina la temporada de Gente de Ley hablando sobre derecho, censura y Orgullo en el arte LGTBIQ+: celebramos los 20 años del matrimonio igualitario y la libertad creativa.Escuchar audio

En este último Califa de extrabarrio de la temporada, Chaparro trae a Rafa y Jesús, los hermanos de José Pérez Ocaña. Indagamos en el universo del pintor y activista de su mano.Escuchar audio

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.

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.

Gisela Larsen y Santiago Pont Lezica dialogaron con Ignacio Montes de Oca

*** VIDEO EN NUESTRO CANAL DE YOUTUBE **** https://youtube.com/live/8cwE5UN72B8 +++++ Hazte con nuestras camisetas en https://www.bhmshop.app +++++ Israel ha intensificado su ofensiva con un objetivo claro: desmantelar el régimen teocrático iraní. Pero si los ayatolás caen... ¿quién llenará ese vacío? ¿Hay realmente una oposición capaz de tomar el control en Irán? En este programa, Francisco García Campa y Nacho Montes de Oca analizan a fondo: El debilitamiento del régimen iraní Las fracturas internas y externas del sistema teocrático Quiénes son los principales grupos opositores, dentro y fuera del país Los posibles escenarios tras una caída: ¿transición, caos o guerra civil? El rol de las potencias extranjeras: ¿ayuda o intervención? El impacto en Oriente Medio y el equilibrio geoestratégico global Un análisis sin concesiones, con perspectiva histórica, militar y geopolítica. Suscríbete y activa la campana para no perderte nuestros próximos análisis. #Irán #Israel #Geopolítica #Ayatolas #OposiciónIraní #OrienteMedio #NachoMontesdeOca #FranciscoGarcíaCampa

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.

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.

Predicación basada en el libro de Lucas 9:10-17, nos comparte la palabra de Dios, nuestras hermana Evangelina Monte de Oca.

"Nicejski sabor povijesni je trenutak u kojem je Crkva ispovijedila središnju istinu evanđelja da je Isus Krist pravi Bog i pravi čovjek, rođen u vječnosti od Oca, u potpunosti dostojan štovanja i naše vjere." Biskup Protestantske reformirane kršćanske crkve Jasmin Milić.

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 el Ministerio de Ciencia y Tecnología analizamos el décimo aniversario de Netflix y nos preguntamos cómo funciona la nueva herramienta que destapa las irregularidades de los investigadores tramposos. La artesana Alma Ruth Magallanes deja que entremos en su taller y nos enseña la técnica y la historia de las cuentas de vidrio. Lola Pons vuelve a impartir una lección de Lengua y esta vez se centra en los gentilicios. El profesor Ocaña nos recomienda qué películas ver esta semana. Y Ainhoa Aguirregoitia destaca en 'Al Dente' la importancia de la vajilla en la cocina.

En diálogo con Mañanas Blu, el alcalde de Ocaña, Emiro Cañizares, expuso la difícil situación humanitaria que atraviesa el Catatumbo, región que históricamente ha enfrentado el abandono del Estado y la violencia de grupos armados en esta zona del Catatumbo.See omnystudio.com/listener for privacy information.

1989 yılıydı sanırım, ODTÜ'de öğrenciyiz, kanımız kaynıyor. Varsa başörtüsü eylemindeyiz, yoksa Ankara kurak-lığında susuzlu-ğumuzu bir nebze giderecek kitabevlerinde dergi, kitap karıştırıyor, Ulus'un, Sıhhiye'nin, Kızılay'ın kaldırım-larını arşınlıyoruz. İbrahim bir dergi gösteriyor: “Çete”. Dergiyi Nihat Genç ve Hakan Albayrak çıkarıyor. Neşeli, kıpır kıpır, özgüvenli yazılar. Alıştığımızın dışında rahat, sınırsız ve asi bir üslup. Ömrü kısa süren, Fetullahçıların eline geçen Zaman gazetesinden sonra satır satır, tekrar tekrar okunacak bir dergi. Yazarların peşine düşüyor, Kızılay'da, Sakarya Çay Ocağı'nda buluyor, tanışıyoruz. Hasır tabureler üzerinde saatlerce oturuyor, eve yürüyerek gitmek pahasına son paramızı çaya veriyor ya da hesabı bir abiye yüklüyor, uzun saatler boyunca geniş bir halka içinde doyumsuz sohbetlere şahit oluyoruz. Edebiyat, güncel siyaset, sıkılınca futbol, biraz magazin, çokça ciddi mesele, bolca kahkaha beraberinde, bugün bile irtibatımızın devam ettiği çok güzel insanlarla tanışıyor, kaynaşıyoruz.

El projecte de rehabilitació de l'edifici de l'Escorxador de Sitges, dissenyat per Clara Ocaña d'estudio CO-A, ha merescut el premi AJAC XIV en la categoria de Rehabilitació i Restauració, atorgat per l'Agrupació de Joves Arquitectes del Co·legi Oficial d'Arquitectes de Catalunya. Ocaña, especialitzada en rehabilitació d'edificis, va aforntar el repte d'intervenir en un edifici catalogat, amb un pressupost limitat, i per destinar-lo a usos multifuncionals, amb la intenció de mantenir el diàleg entre l'antic i el nou per enriquir arquitectònicament l'edifici. N'hem parlat amb ella. L'entrada La rehabilitació de l’Escorxador guanya un premi d’arquitectura ha aparegut primer a Radio Maricel.

#gardening  #podcast #gardentalk #vegetablegarden  #radio #influencer #gardentip #gardentalkradio #backyardgarden Email your questions to Gardentalkradio@gmail.com Or call 1-800-927-SHOW Segment 2: Unusual vegetables to grow Sponsors of the show for 2025 Phyllom BioProducts of http://www.phyllombioproducts.comPomona pectin of https://pomonapectin.com/Dripworks of https://www.dripworks.com/Walton's Inc of https://www.waltonsinc.com/  Us code grow50 and save 10% off your order of $50 or more Natural green products of https://www.natgreenproducts.com/ use promo code freeship4meany size No More Bugs!Rescue of https://rescue.com/Jung Seeds of https://www.jungseed.com/category/talk-gardening use code 15GT25 to save 15% off ordersWind River Chimes of https://windriverchimes.com/Wisconsin Greenhouse Company of https://wisconsingreenhousecompany.com/Mantis of https://mantis.com/Summit Chemical of https://summitchemical.com/Iv organics of https://ivorganics.com/  Use radio10 to save 10% off your orderSoilmoist.com of https://www.soilmoist.com/products/soil-moist.phpDavid J Frank of https://davidjfrank.com/ Timber Pro Coatings of https://timberprocoatingsusa.com/products/internal-wood-stabilizer/Totally tomatos of totallytomato.com/category/talk-gardening use code 15GT25 to save 15% off ordersr.h.shumway https://www.rhshumway.com/category/talk-gardening  use code 15GT25 to save 15% off ordersVermont Bean https://www.vermontbean.com/category/talk-gardening use code 15GT25 to save 15% off ordersEdmunds Roses use code https://www.edmundsroses.com/category/talk-gardening 15GT25 to save 15% off ordersRoot and Rhizomes https://www.rootsrhizomes.com/category/talk-gardeninguse code 15GT25 to save 15% off ordersKarrikaid https://karrikaid.com/ Use Code Radio10 at checkout and get 10% your order  Tarps https://tarps.com/Sunwarrior https://sunwarrior.com/ Use code JOEYHOLLY25” that will get you 25% off all productsat checkout Grow Smart https://www.grosmart.com/  use code “radio” at check out and save 10% on your order Lawn symergy https://lawnsynergy.com/Durable green bed https://durablegreenbed.com/Tree IV https://treeiv.com/Brome Bird Care https://bromebirdcare.com/en/Chip Drop https://getchipdrop.com/For Jars of https://forjars.co/  Use the code: forjars25 to get a 10% discount on your orderAzure https://www.azurestandard.com/ Use Promo Code: JOEYANDHOLLY15 applied at checkout to get 15% off for new customers who open an account for the first time and place a minimum order of $100 or more, shipped to a drop location of their choice.Corba head hand tools https://www.cobrahead.com/ use code soil for 10% your order at checkout valid once per customer Soil Savvy https://www.mysoilsavvy.com/Phyllom Bioproducts http://www.phyllombioproducts.com/home.htmlShore and Chore https://shoreandchore.com/Dig Defence of https://digdefence.com/Weed Wrench  https://www.weed-wrench.com/home us code weed at check out to save $10.00 on your order Milk weed balm of https://milkweedbalm.com/ Use code: gardening for 20% off your orderOne sweet earth of https://onesweetearth.com/Amazon #Influencer page with products we use and trust from gardening to camping, household goods and even cat stuff. Over 500 items list  https://www.amazon.com/shop/thewisconsinvegetablegardener?ref=ac_inf_hm_vp

NotiMundo al Día - Paúl Ocaña - Observaciones a la Ley de Solidaridad Nacional by FM Mundo 98.1

#gardening  #podcast #gardentalk #vegetablegarden  #radio #influencer #gardentip #gardentalkradio #backyardgarden Email your questions to Gardentalkradio@gmail.com Or call 1-800-927-SHOW Segment 1: When to harvest Segment 2: Unusual vegetables to grow Segment 3: Danae Wolfe https://www.chasingbugs.com/ Segment 4: Garden questions answered Sponsors of the show for 2025 Phyllom BioProducts of http://www.phyllombioproducts.comPomona pectin of https://pomonapectin.com/Dripworks of https://www.dripworks.com/Walton's Inc of https://www.waltonsinc.com/  Us code grow50 and save 10% off your order of $50 or more Natural green products of https://www.natgreenproducts.com/ use promo code freeship4meany size No More Bugs!Rescue of https://rescue.com/Jung Seeds of https://www.jungseed.com/category/talk-gardening use code 15GT25 to save 15% off ordersWind River Chimes of https://windriverchimes.com/Wisconsin Greenhouse Company of https://wisconsingreenhousecompany.com/Mantis of https://mantis.com/Summit Chemical of https://summitchemical.com/Iv organics of https://ivorganics.com/  Use radio10 to save 10% off your orderSoilmoist.com of https://www.soilmoist.com/products/soil-moist.phpDavid J Frank of https://davidjfrank.com/ Timber Pro Coatings of https://timberprocoatingsusa.com/products/internal-wood-stabilizer/Totally tomatos of totallytomato.com/category/talk-gardening use code 15GT25 to save 15% off ordersr.h.shumway https://www.rhshumway.com/category/talk-gardening  use code 15GT25 to save 15% off ordersVermont Bean https://www.vermontbean.com/category/talk-gardening use code 15GT25 to save 15% off ordersEdmunds Roses use code https://www.edmundsroses.com/category/talk-gardening 15GT25 to save 15% off ordersRoot and Rhizomes https://www.rootsrhizomes.com/category/talk-gardeninguse code 15GT25 to save 15% off ordersKarrikaid https://karrikaid.com/ Use Code Radio10 at checkout and get 10% your order  Tarps https://tarps.com/Sunwarrior https://sunwarrior.com/ Use code JOEYHOLLY25” that will get you 25% off all productsat checkout Grow Smart https://www.grosmart.com/  use code “radio” at check out and save 10% on your order Lawn symergy https://lawnsynergy.com/Durable green bed https://durablegreenbed.com/Tree IV https://treeiv.com/Brome Bird Care https://bromebirdcare.com/en/Chip Drop https://getchipdrop.com/For Jars of https://forjars.co/  Use the code: forjars25 to get a 10% discount on your orderAzure https://www.azurestandard.com/ Use Promo Code: JOEYANDHOLLY15 applied at checkout to get 15% off for new customers who open an account for the first time and place a minimum order of $100 or more, shipped to a drop location of their choice.Corba head hand tools https://www.cobrahead.com/ use code soil for 10% your order at checkout valid once per customer Soil Savvy https://www.mysoilsavvy.com/Phyllom Bioproducts http://www.phyllombioproducts.com/home.htmlShore and Chore https://shoreandchore.com/Dig Defence of https://digdefence.com/Weed Wrench  https://www.weed-wrench.com/home us code weed at check out to save $10.00 on your order Milk weed balm of https://milkweedbalm.com/ Use code: gardening for 20% off your orderOne sweet earth of https://onesweetearth.com/Amazon #Influencer page with products we use and trust from gardening to camping, household goods and even cat stuff. Over 500 items list  https://www.amazon.com/shop/thewisconsinvegetablegardener?ref=ac_inf_hm_vp

Los Sacerdotes de la Arquidiócesis de Santo Domingo Kennedy Rodríguez Montes de Oca y José Santana esperan la reanudación franca y sincera del diálogo diplomático con Haití, con la presencia en el país de su nuevo embajador. También abogan por un consenso efectivo a través del ConsejoEconómico y Social en la necesidad de defender la soberanía

En entrevista para MVS Noticias con Ana Francisca Vega, Claudia Montes de Oca, diputada del PAN en la CDMX, habló sobre que paseadores negligentes podrían enfrentar cárcel en CDMX, con su propuesta de tipificar el maltrato animal por omisión como delito. See omnystudio.com/listener for privacy information.

La directora general de Producciones y Mercados Agrarios del Ministerio de Agricultura, Elena Busutil, ha presidido este miércoles la reunión sectorial de fruta de verano y hueso. Los primeros Avances de Superficies y Producciones de Cultivos del Ministerio a mes de marzo -sin datos de nectarina- estiman un aumento de la producción de la fruta de hueso respecto a la campaña anterior de un 13 % y de un 21 % en relación a las cinco últimas campañas. Pero es muy probable que las próximas estimaciones disminuyan estas cifras, una vez que pueda ser cuantificado el impacto de los fenómenos meteorológicos adversos. La Oficina Comarcal Agraria de Muniesa, que da servicio a 11 municipios de Cuencas Mineras, cerraba este martes al mediodía por falta de personal. Desde el Departamento de Agricultura aseguran que el cierre será hasta el 2 de junio y que la OCA de Montalbán está supliendo el servicio de emisión de guías ganaderas. Este miércoles por la mañana ha tenido lugar la Asamblea General de la Comunidad de Regantes de Bardenas.

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.

Job Security for Farmers, Food Security for All [Part 2] In the second half of this episode hear how crop diversification with staples like pulses (peas, beans, lentils), fungi, and aquatic plants can supply the alt protein demand. Also learn things people can do to help make the transition and to support farmers as innovators, land stewards, and economic anchors in their communities! Written by Chelsea Montes de Oca at GFI.org #Vegan #PlantBased #plantbasedbriefing #GFI #alternativeprotein #altprotein #plantbasedmeat #biodiversity #farmers #jobsecurity ================ Original post: https://thegoodfoodinstitute.substack.com/p/job-security-for-farmers-food-security  One of several positive farm transition stories linked in the article: https://www.northcarolinahealthnews.org/2022/12/06/from-hogs-to-mushrooms-a-family-farmer-fights-to-chart-a-new-path/  =================== The Good Food Institute is an international nonprofit reimagining meat production in order to make the global food system better for the planet, people, and animals. GFI understands that with “alternative proteins” we can mitigate the environmental impact of our food system, decrease the risk of zoonotic disease, and ultimately feed more people with fewer resources. Visit GFI.org for more information.    FOLLOW THE SHOW ON: YouTube: https://www.youtube.com/@plantbasedbriefing     Spotify: https://open.spotify.com/show/2GONW0q2EDJMzqhuwuxdCF?si=2a20c247461d4ad7 Apple Podcasts: https://podcasts.apple.com/us/podcast/plant-based-briefing/id1562925866 Your podcast app of choice: https://pod.link/1562925866 Facebook: https://www.facebook.com/PlantBasedBriefing   LinkedIn: https://www.linkedin.com/company/plant-based-briefing/   Instagram: https://www.instagram.com/plantbasedbriefing/     

Job Security for Farmers, Food Security for All [Part 1] Sustainable protein innovation can support rural livelihoods, strengthen food systems, and protect the planet. Listen to today's episode written by Chelsea Montes de Oca at GFI.org #Vegan #PlantBased #plantbasedbriefing #GFI #alternativeprotein #altprotein #plantbasedmeat #biodiversity #farmers #jobsecurity ================ Original post: https://thegoodfoodinstitute.substack.com/p/job-security-for-farmers-food-security  =================== The Good Food Institute is an international nonprofit reimagining meat production in order to make the global food system better for the planet, people, and animals. GFI understands that with “alternative proteins” we can mitigate the environmental impact of our food system, decrease the risk of zoonotic disease, and ultimately feed more people with fewer resources. Visit GFI.org for more information.    FOLLOW THE SHOW ON: YouTube: https://www.youtube.com/@plantbasedbriefing     Spotify: https://open.spotify.com/show/2GONW0q2EDJMzqhuwuxdCF?si=2a20c247461d4ad7 Apple Podcasts: https://podcasts.apple.com/us/podcast/plant-based-briefing/id1562925866 Your podcast app of choice: https://pod.link/1562925866 Facebook: https://www.facebook.com/PlantBasedBriefing   LinkedIn: https://www.linkedin.com/company/plant-based-briefing/   Instagram: https://www.instagram.com/plantbasedbriefing/   

​B. Traven's​ novels and stories​ have sold m​ore than ​3​0 million copies​ over the past century in more than 30 languages​ worldwide. He was Einstein's favourite novelist. Der Spiegel ranks his The Death Ship as the third greatest German novel ever written (okay in the past 100 years), after Thomas Mann's The Magic Mountain, and Kafka's The Castle; and yet, despite this, few today, in the English speaking world at least, have heard of him. It's only thanks to the movie, The Treasure of Sierra Madre, based on one of his stories, that he's known here at all. Why is this? Perhaps because no-one knows with absolute certainty who Traven was. No-one is 100% sure of his true identity. Timothy Heyman ​(CBE​) is 99% sure. We talk here about his hypothesis, plus the tasks he's set himself to re-establish Traven's reputation and re-gain an audience for his works. Heyman, a considerable person in his own right, is co-manager (recently promoted to managing director) of the B. Traven Estate along with his wife (who is proprietor), Malú Montes de Oca de Heyman​, Traven's stepdaughter. I met Tim up in the couple's beautiful apartment overlooking Mexico City to talk about what he's achieved to date with Traven's literary archive, and, again, who he thinks Traven really was. We were surrounded by a library of books written by the mystery man, accompanied by a glorious panoramic view of the city. After our conversation we went upstairs to a special room which holds the archive - the place where Tim occupies himself with the business of legacy building.

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.

En La tertulia de Capital Intereconomía comentamos la actualidad de los mercados financieros con Pablo Istillarte, Director de Operaciones de HAMCO; Alfonso de Gregorio, Director de inversiones de Finaccess; Luis García, gestor de MAPFRE AM y con Ignacio Martín Ocaña, Senior Portfolio Manager Head of Multi-Asset Funds Santalucia AM. y Alexis Ortega, Asesor independiente nos explica las principales referencias a tener en cuenta en la sesión de hoy.

Warren Buffet anuncia su retirada como CEO de Berkshire Hathaway. Después de 6 décadas al frente de la compañía, el empresario estadounidense pondrá fin a esta etapa que tanto éxito ha cosechado. La noticia fue comunicada en la reunión anual de inversores de Berkshire Hathaway y ya se conoce su sucesor. La responsabilidad que ostentaba Buffet, recaerá sobre Abel, quien ya gestiona todos los negocios no relacionados con seguros de Berkshire. En la Tertulia de Mercados, de Capital Intereconomía, los invitados; Pablo Istillarte (HAMCO) Luis García (Mapfre AM), Ignacio Martín Ocaña (Santalucía AM) y Alfonso de Gregorio (Finaccess) hablan sobre la retirada del empresario que inspiró a tantas personas. Luis García, asegura que “más que una filosofía de trabajo, Buffet inspiraba una filosofía de vida”. Las empresas comienzan a publicar resultados financieros. En esta tertulia los invitados también analizan cómo pueden afectar estos resultados a los mercados, en un contexto de máxima incertidumbre provocada por la imposición de aranceles y la reunión de tipos de la FED.

主題：協助申請入籍說明胡美健、OCA

Costa-Gavras estrena a sus 92 años 'El último suspiro' y Javier Ocaña aprovecha para hacer un repaso por la extensísima trayectoria del director franco-griego. Repasamos también las películas y series claves sobre la muerte del papa y el cónclave para elegir al próximo, desde 'Cónclave' hasta 'Las sandalias del pescador' pasando por 'Los dos papas' o 'The Young Pope'. Además, el profesor Ocaña responde a la crítica bajo demanda de '¿Quién puede matar a un niño?', el clásico español de terror dirigido por Chicho Ibáñez Serrador.

Episode Notes Stacey Caillier talks to Michelle Pledger and David Montes de Oca about the ways that school districts are using Michelle's book, "Liberate: Pocket-Sized Paradigms for Liberatory Learning" You can find Michelle's book, and Montes's study guide, here You can find Michelle's podcast, Unapologetic and Uninterrupted, here

En entrevista para 6AM, Jorge Bohorquez, personero de Ocaña, se expresó sobre los señalamientos hechos por el ministro de interior, Armando Benedetti.

Repasamos algunos de los títulos basados en obras de la literatura española con adaptaciones de los Episodios Nacionales, de Galdós; La Celestina, de Fernando de Rojas y Peribáñez y el comendador de Ocaña, de Lope de Vega, en páginas de Chueca y Valverde, Chapí, Pedrell y Vives.Escuchar audio

Freddy Arengas, secretario de Gobierno de Ocaña, reveló en La W que 303 personas han sido atendidas en medio de esta crisis.

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.com.We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.In this episode, we explore the foundational concepts that underpin sustainability reporting. From qualitative characteristics and connectivity with financial statements to measurement approaches and general disclosure requirements, we break down what preparers need to know under both the European Sustainability Reporting Standards (ESRS) and International Sustainability Standards Board (ISSB) standards.In this episode, we discuss:1:52 – An overview of the foundations of sustainability reporting3:10 – The qualitative characteristics of sustainability reporting under ESRS and ISSB standards15:29 – Connectivity with the financial statements 18:12 – Three steps to develop quantitative measurements29:31 – General disclosure requirements under ESRS and ISSB standardsLooking for the latest developments in sustainability reporting?Read Chapter 5 of PwC's Sustainability reporting guide, Foundations of sustainability reportingFollow our series and subscribe to our weekly newsletter to stay in the loopAbout 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 Professional Practices Group within the OCA.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.We continue our back-to-basics series on financial statement presentation with an episode focused on consolidation disclosures. These disclosures can be complex, covering both consolidated entities – such as variable interest entities (VIEs) and voting interest entities (VOEs) – as well as variable interests in VIEs that are not consolidated. This episode breaks down the relevant frameworks, presentation principles, and disclosure requirements.In this episode, we discuss:2:00 – The purpose of consolidated financial statements and the guiding frameworks5:50 – General consolidation presentation and disclosure principles8:00 – Principles and objectives for the presentation and disclosure of variable interests in VIEs, including from the perspective of:12:22 – A holder of variable interests in a VIE, regardless of primary beneficiary status14:21 – A primary beneficiary of a VIE16:17 – An entity with variable interests in VIEs for which it is not the primary beneficiary20:35 – Presentation and disclosure considerations for VOEsFor more information, see chapter 18 of our Financial statement presentation guide and our Consolidation guide. You can also listen to the other episodes in this miniseries:Reporting reset – Presentation fundamentalsReporting reset – Fair value disclosuresAbout our guestsAlexander Martin is a partner in PwC's Deals practice who specializes in helping clients solve complex accounting, financial reporting, and business issues arising from deals, structured transactions, and other transformational events. With over 15 years of experience, Alexander has deep expertise in US GAAP and SEC reporting, gained through his roles as an advisor in PwC's Deals practice, a regulator at the SEC, and most recently as a partner in PwC's National Office.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 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 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. 

Our next AAOS 2025 Annual Meeting poster is titled Mid-term Follow-up of Patellofemoral Osteochondral Allograft Transplantation. This study was performed by Dr. Bill Bugbee and his team at the Scripps Clinic. Dr. Bugbee was a guest on our show back in November 2023.  That is episode 59 and 60, if you want to go check it out.  In that episode, we discussed osteochondral allograft transplantation for various cartilage defects of the knee, including medial and lateral tibiofemoral, which are the more common locations for OCA transplantation.  This study focuses specifically on outcomes of OCA transplantation for patellofemoral cartilage defects.This study identified 127 patients undergoing OCA transplantation in the patellofemoral compartment – 51 to the patella, 47 to the trochlea and 29 bipolar patella and trochlea.  The most common indication was a degenerative cartilage lesion at 47%, followed by a traumatic cartilage injury at 25% and osteochondritis dissecans at 15%.  All patients had a minimum follow-up of 2 years.  OCA failure was defined as any reoperation that involved removal of the allograft.  Patient reported outcomes were also assessed pre-op and post-op, including the IKDC score and KOOS score.So, what did this study find?  First, reoperations occurred in 39% of the knees.  Rate of reoperation was not statistically significant between patella, trochlea and bipolar grafts.  Second, OCA failures occurred in 16% of the knees at a median 4.4 years following the index surgery, and the most common revision procedure was arthroplasty.  Although it did not reach statistical significance, trochlear grafts had a lower failure rate of 9% compared to patellar grafts at 20% and bipolar grafts at 21%.Overall, graft survivorship at 5 and 10 years was 91% and 82%, respectively.  Patients with patellar, trochlear and bipolar grafts all had significant improvement in IKDC scores and KOOS scores from preop to the latest follow-up and no statistically significant differences were observed between the groups.  Overall, 77% of patients reported being satisfied with the results of the OCA transplantation with no statistically significant differences in satisfaction between the groups.Also check out:Episode 91: Dr. Tom DeBerardino 0n Advances in Patellofemoral Cartilage Restoration

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.com.We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.Despite the ever-changing landscape, materiality remains the cornerstone of sustainability reporting – and it's here to stay. In this episode, we discuss how materiality is defined and applied under both the European Sustainability Reporting Standards (ESRS) and International Sustainability Standards Board's (ISSB) standards, highlighting key similarities and differences.In this episode, we discuss:2:13 – Understanding double materiality and impacts, risks, and opportunities (IROs) in the ESRS framework19:15 – Considering long-term horizons, cumulative effects, and uncertainty under ESRS26:39 – Disclosure of relevant IROs under ESRS, including the importance of stakeholders 34:21 – The concept of materiality under ISSB standards40:23 – ISSB risks and opportunitiesIdentifying impacts, risks, and opportunities as well as performing a double materiality assessment are fundamental areas of reporting in accordance with ESRS that are not expected to be impacted by the European Commission's “Omnibus” proposals at this time. For information on how the “Omnibus” proposals could impact reporting, check out PwC's publication.About 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 Professional Practices Group within the OCA.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.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.com.We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.Understanding the boundaries, or reporting scope, of sustainability reporting frameworks, including with the European Sustainability Reporting Standards and IFRS Sustainability Disclosure Standards, is critical for compliance. In this episode, we explore key concepts like own operations, value chain, and time boundaries to help companies navigate sustainability reporting alongside financial reporting.In this episode, we discuss:1:08 – What the term “boundaries” means for sustainability reporting2:49 – How sustainability and financial reporting boundaries compare14:31 – Understanding upstream and downstream value chains and why they are part of sustainability reporting25:32 – Time horizons for reporting, including short, medium, and long term30:38 – How to handle changes in entity structure during the yearICYMI: Check out the five episodes of this miniseries:Sustainability now: Navigating shifts in the reporting landscape Sustainability now: An overview of key reporting frameworksSustainability now: Determining required reportingSustainability now: Navigating “Omnibus” uncertaintySustainability now: California climate reporting laws continue onAbout 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 Professional Practices Group within the OCA.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. 

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.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We kick off our latest accounting series focused on financial statement presentation and we go back to the basics. This first episode sets the stage by covering foundational reporting principles, key disclosure considerations, notable differences between public and private company financial statements, and accounting changes and error corrections.In this episode, we discuss:1:04 – Foundational GAAP and SEC requirements for financial statement presentation2:46 – Determining appropriate reporting periods5:01 – Balance sheet presentation: classification, required disclosures, and best practices11:23 – Income statement presentation: structure and key considerations21:10 – Accounting changes, estimates, and error corrections31:50 – 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 changesAdditionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership. 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 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 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. 

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.com.California's climate disclosure laws have broad implications for businesses worldwide. In this episode, we break down the key reporting requirements, including on greenhouse gas (GHG) and climate risk, and discuss how companies—whether headquartered in California or not—can prepare.In this episode, we discuss:1:10 – Overview of California's climate disclosure laws3:45 – Scope of California SB 25314:05 – Greenhouse gas reporting required by California SB 25324:52 – Scope of California SB 26131:42 –Climate risk reporting under the Task Force on Climate-Related Financial Disclosures framework37:57  – Interoperability with the International Sustainability Standards Board and the European Sustainability Reporting Standards39:18 – California legal challenges, activity in other states, and why companies should continue to move forwardLooking for more on the California climate disclosure laws?Read Chapter 22 of PwC's Sustainability reporting guide, Jurisdictional sustainability reporting – California.Follow our series and subscribe to our weekly newsletter to stay in the loop.About our guestsMarcin Olewinski is a PwC Assurance practice partner with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he's focused extensively within PwC's National Office on greenhouse gas emissions and sustainability reporting and leads PwC's global technical working group focused on GHG.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 Professional Practices Group within the OCA.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 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.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.com.We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.In this bonus episode, we break down the EU's Omnibus proposal released on February 26, covering key changes to the Corporate Sustainability Reporting Directive (CSRD), including potential impacts to timing and requirements. Join PwC's Heather Horn and Diana Stoltzfus as they discuss the implications for companies and what's next in the legislative process.In this episode, we discuss:1:46 – Background on the regulatory changes driving the Omnibus proposals5:20 – The process and timeline of the CSRD proposals9:58 – Two CSRD proposals – “stop the clock” and content revision – and potential implications29:30 – The next steps for these proposals31:40 – Proposed changes to EU Taxonomy regulations and member state transposition37:28 – How companies can consider these potential changes before they become finalICYMI: Check out the first three episodes of this miniseries:Sustainability now: Navigating shifts in the reporting landscape Sustainability now: An overview of key reporting frameworksSustainability now: Determining required reportingAbout 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 Professional Practices Group within the OCA.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.