In this episode, we share key insights and reminders on navigating materiality judgments. We revisit the fundamentals of SAB 99, explore how to apply both quantitative and qualitative considerations, address identified errors, and more. In this episode, we discuss: 3:53 – The framework for assessing materiality and errors in financial statements8:51 – Addres ... Show More
Sep 2023
Audio: California’s not waiting for the SEC’s climate disclosure rules
On October 7, 2023, California Governor Gavin Newsom signed into law two landmark climate-disclosure bills that are poised to change the landscape of climate reporting in the United States. Over 10,000 US companies - including both public and private companies as well as subsidia ... Show More
28m 1s
Sep 2023
Getting ahead of the FASB project on expense disaggregation, DISE
Text us your thoughts on this episodeTom Barbieri, PwC’s Chief Accountant, is accelerating the first episode in our October all-star series to share insights on critical accounting and reporting topics.To kick off the series, Tom is joined by Gary Sardo, Financial Accounting Stan ... Show More
42m 35s
Jan 15
Deals outlook 2026: Preparing finance teams for what’s ahead
As signs of market stabilization emerge, companies are reassessing their deal strategies for 2026. In this episode, we explore IPO and M&A trends, the influence of AI and macroeconomic shifts, and the steps finance teams can take now to be ready for what’s next.In this episode, w ... Show More
37m 41s
Nov 7
Alternative Investing: Alts For All - [Business Breakdowns, EP.234]
This is Matt Reustle. Today, we are back to talk about increased access to alternative investing. My guest is Josh Clarkson, managing director at Prosek Partners. You may remember that Josh joined us last year in our primer series on private credit. He is back today to discuss wh ... Show More
50m 14s
Mar 2025
Talk Your Book: A Better 60/40 Portfolio
On this episode of Animal Spirits: Talk Your Book, Michael Batnick and Ben Carlson are joined by JD Gardner, CIO and Founder of Aptus Capital Advisors to discuss who Aptus is, shifting to riskier portfolios using options, using single stock options to hedge risk, misconceptions a ... Show More
36m 30s
Dec 2024
E117: What Will Family Offices Invest into in 2025? w/Hansen Ringer
Hansen Ringer, Managing Director at Sepio Capital sits down with David Weisburd to discuss the asset class that delivers equity-like returns without the market risk, what distressed credit reveals about market cycles and investor behavior, and what happens when stocks and bonds m ... Show More
42m 10s
Apr 2025
Ecolab: Clean Machine - [Business Breakdowns, EP.214]
Today we are breaking down Ecolab, a global sustainability leader offering water, hygiene, and infection prevention solutions that protect people & the resources vital to life. As of this recording, Ecolab has a $66 billion market cap and protects over 36% of the world's packaged ... Show More
41m 15s
May 2024
Talk Your Book: Growth Stage Debt Investing
On today's show, Ben Carlson and Michael Batnick are joined by Kyle Brown, CEO, President, and CIO of Trinity Capital to discuss how the Trinity Capital structure works, how venture debt investing works, understanding execution risk vs technology risk, Trinity's 5 income-generati ... Show More
32m 49s
On this episode of Animal Spirits: Talk Your Book, Michael Batnick and Ben Carlson are joined by John Burrello, Senior Portfolio Manager at Invesco to discuss: their Income Advantage suite of ETFs, how options work, ... Show More
On episode 426 of Animal Spirits, Michael Batnick and Ben Carlson discuss why the stock market is getting boring, S&P 493 vs. the Mag 7, are small caps dead, it's tough being a contrarian, healthcare stocks are cheap, the K-shaped food ... Show More
