Rohit Kumar shares his insights on the optimism surrounding the ongoing reconciliation negotiations and why Senator Sinema is the one to watch in the coming weeks. He also answers the question that he received most this week: What can we expect in the slimmed down reconciliation legislation? Presenter: Rohit Kumar, PwC’s Washington National Tax Services ... Show More
Oct 2025
Sale of a business – Held for sale criteria, disc ops, and more
<p>In today’s episode, we explore the accounting implications of selling a business—an increasingly relevant topic in today’s market. From initial considerations through the final disposition, we break down key accounting judgments, classification, and presentation requirements.< ... Show More
39m 53s
Oct 2024
Equity interest accounting – The measurement alternative and more
<p>We wrap up our miniseries on loans and investments with a discussion of the accounting for equity interests, a topic that can impact companies across all industries.<br/><br/>In this episode, we discuss:</p><ul><li><b>2:02</b> – Equity interests in scope of ASC 321, <em>Invest ... Show More
35m 58s
Jul 2024
Unraveling the accounting for collaborative arrangements
<p>We conclude our revenue miniseries with an episode on collaborative arrangements, which has its own guidance (ASC 808, <em>Collaborative Arrangements</em>) but also often interacts with other guidance, including that on revenue from contracts with customers.<br/><br/>In this e ... Show More
44m 21s
Apr 2023
Subsequent events: To recognize or not to recognize?
<p>Every Tuesday in April, Pat Durbin is taking over the podcast sharing insights and going back to basics on some critical accounting areas, including contingent liabilities, subsequent events, and inventory.</p><p>In this episode, Heather Horn and Pat are joined by Latina Fauco ... Show More
38m 6s