logo
episode-header-image
Jun 2024
40m 33s

The consolidation framework – Getting st...

PWC
About this episode
We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the variable interest entity model in the next two episodes. In this episode, we discuss: 02:59 - Background on the two consolidation models12:54 - The overall consolidation framework14:20 - The variable interest entit ... Show More
Up next
Apr 28
Sustainability now: Energy tax credits and the FEOC rule
Foreign Entity of Concern, or FEOC, rules and energy tax credits are reshaping how companies evaluate eligibility and structure investments across the energy sector. In this episode, we explore how the foreign entity of concern framework—introduced under the One Big Beautiful Bil ... Show More
29m 34s
Apr 21
Government grants: Understanding new FASB guidance
Government grant accounting under US GAAP is evolving with ASU 2025-10. This episode explores the updated model, including scoping, recognition and measurement, and the distinction between asset and income grants. We also cover presentation and disclosure requirements, along with ... Show More
30m 25s
Apr 14
OECD Pillar Two: Tax implications for US multinationals
The OECD’s January 2026 Administrative Guidance on Pillar Two introduces new safe harbor provisions that could significantly affect how US multinationals are taxed globally. This episode breaks down the key provisions and their accounting and financial reporting implications.In t ... Show More
44m 50s
Recommended Episodes
Jul 2023
At GreenFin, financial institutions look to translate sustainability into plain English
tail spinning
29m 36s
Aug 2022
How Chief Sustainability Officers are becoming a 'must-have' for companies
<p><span data-contrast="auto">In this episode of the ESG Insider podcast, we explore the evolving role of the Chief Sustainability Offer, which is taking on greater importance in many organizations as awareness of environmental, social and governance issues grows. </span><span da ... Show More
20m 2s
Apr 2019
Ep 122: Splitting Client-Facing Duties From The Mid- And Back-Office With A 'Supported Independence' Model with Jeff Concepcion
<p><span style="font-size: 10pt;">My guest today built his firm as a support platform for independent advisors. Jeff Concepcion is the founder and CEO of Stratos Wealth Partners, a corporate RIA and super OSJ under the LPL platform that oversees over $13 billion of assets under a ... Show More
1h 46m
May 2023
On the ground in Paris: How French bank Société Générale approaches energy transition finance
tail spinning
24m 50s
Aug 2022
How central banks help combat climate change: An interview with NGFS Chair Ravi Menon
<p><span data-contrast="auto">In the last few years, central banks have played an increasing role in measuring the impacts of climate change on financial systems and economies.</span> <span data-contrast="auto">In 2017, a handful of central banks established the Network for Green ... Show More
23m 31s
May 2023
A look at the unique decarbonization challenges in Asia
tail spinning
26m 3s
Feb 2023
Regulation, supply chains, climate justice, employee burnout: The big challenges facing sustainability professionals
tail spinning
30m 51s
Listen to millions of songs and podcasts on Anghami