Best Libor Transition Podcasts (2025)

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Sale of a business – Held for sale criteria, disc ops, and more 39:53

Play Pause

1d ago39:53

39:53

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. In this episode, we discuss: 2:32 – Held-for-sale criteria 14:00 – Accoun…

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Sustainability now: Transition plans meet business strategy 47:15

7d ago47:15

47:15

In this episode, host Heather Horn sat down with Mardi McBrien, Senior Director at the World Business Council for Sustainable Development (WBCSD), during New York Climate Week to discuss the evolving world of sustainability reporting. The conversation covers how companies are navigating fragmented frameworks, the growing importance of transition pl…

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Crypto assets – Accounting for stablecoins, staking, and lending 32:17

9d ago32:17

32:17

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 impac…

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Crypto assets – Accounting and reporting foundations 29:30

16d ago29:30

29:30

By PwC

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The global impact of Europe’s accounting evolution 53:19

21d ago53:19

53:19

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com This week, host Heather Horn is joined by Eelco van der Enden, CEO of Accountancy Europe. In this episode, we explore the fast-changing reporting and assurance landscape across Europe, including sustainability reporting and broader regulatory shifts. We …

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Sustainability now: Proposed changes to EU reporting standards 43:19

23d ago43:19

43:19

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In 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 rep…

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Sustainability now: Where sustainability and strategy meet 20:56

28d ago20:56

20:56

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In 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…

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PCAOB changes ahead – What they mean for auditors and preparers 49:31

30d ago49:31

49:31

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 …

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Accounting for US tax reform - One Big Beautiful Bill Act and more 44:14

1M ago44:14

44:14

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 cor…

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Sustainability now: A primer on California climate reporting 32:42

1M ago32:42

32:42

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com 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 Resou…

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Financial asset transfers – Accounting fundamentals 28:23

1M ago28:23

28:23

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 transfers 3:35 – Tran…

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Sustainability now: The EU Taxonomy Regulation gets simplified 28:23

2M ago28:23

28:23

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, we break down the amendments to the EU Taxonomy Regulation adopted by the European Commission in July 2025. Learn about the changes, what they mean for both financial and non-financial companies, and what may still be on the horizon. Plu…

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Sustainability now: Energy credits after the beautiful bill 24:35

2M ago24:35

24:35

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 t…

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Who’s the accounting acquirer? Navigating new bus com guidance 22:13

2M ago22:13

22:13

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 episod…

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Sustainability now: EU Omnibus in motion – August 2025 update 33:32

2M ago33:32

33:32

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com Recent 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 th…

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Revenue accounting reset - Presentation and disclosure 33:35

3M ago33:35

33:35

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 pres…

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Revenue accounting reset – Consideration payable to a customer 41:45

3M ago41:45

41:45

We continue our revenue accounting podcast miniseries with a discussion on payments to customers—an area that can raise complex accounting questions, especially when those payments come in the form of equity. We examine when these payments reduce revenue versus when they represent consideration for a distinct good or service. We also highlight upda…

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Revenue accounting reset – Variable consideration 36:10

3M ago36:10

36:10

We continue our revenue accounting miniseries with an episode taking a closer look at variable consideration—an essential and sometimes complex element in determining transaction price. From performance bonuses to volume-based rebates, we explore how to estimate and constrain variable amounts as well as when key exceptions apply. In this episode, w…

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Revenue accounting reset – Recognizing revenue 42:07

3M ago42:07

42:07

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:…

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Lease accounting reset - Embedded leases 45:11

4M ago45:11

45:11

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 tr…

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Lease accounting reset – Variable rents 35:44

4M ago35:44

35:44

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 th…

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Sustainability now: ISSB clarifying greenhouse gas disclosures 27:27

4M ago27:27

27:27

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, we highlight the proposed amendments to IFRS S2, the climate-related disclosure standard from the International Sustainability Standards Board (ISSB). Learn how the changes aim to clarify greenhouse gas (GHG) reporting, specifically scop…

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Lease accounting reset - Modifications and terminations 33:05

4M ago33:05

33:05

We continue our lease accounting miniseries with an episode focused on modifications and terminations. From determining whether a change results in a new lease to navigating remeasurement requirements, we share practical insights and key reminders for applying the guidance. In this episode, we discuss: 1:12 – How to determine if a lease modificatio…

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Sustainability now: EU Omnibus in motion – June 2025 update 33:45

4M ago33:45

33:45

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com The 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 …

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Lease accounting reset - Presentation and disclosure 37:20

4M ago37:20

37:20

We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break down key considerations across the balance sheet, income statement, and statement of cash flows, including what interim and annual disclosures are required as well as the treatment of lease incentives, s…

Libor Transition Podcasts

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LIBORcast

Dechert LLP

1
LIBOR Transition

Mayer Brown

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PwC's accounting podcast

PwC

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Risk & Regulation Rundown

PwC UK

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Corporate Trust & Agency Podcast Mini-Series

Mayer Brown

1
Sale of a business – Held for sale criteria, disc ops, and more 39:53

1
Sustainability now: Transition plans meet business strategy 47:15

1
Crypto assets – Accounting for stablecoins, staking, and lending 32:17

1
Crypto assets – Accounting and reporting foundations 29:30

1
The global impact of Europe’s accounting evolution 53:19

1
Sustainability now: Proposed changes to EU reporting standards 43:19

1
Sustainability now: Where sustainability and strategy meet 20:56

1
PCAOB changes ahead – What they mean for auditors and preparers 49:31

1
Accounting for US tax reform - One Big Beautiful Bill Act and more 44:14

1
Sustainability now: A primer on California climate reporting 32:42

1
Financial asset transfers – Accounting fundamentals 28:23

1
Sustainability now: The EU Taxonomy Regulation gets simplified 28:23

1
Sustainability now: Energy credits after the beautiful bill 24:35

1
Who’s the accounting acquirer? Navigating new bus com guidance 22:13

1
Sustainability now: EU Omnibus in motion – August 2025 update 33:32

1
Revenue accounting reset - Presentation and disclosure 33:35

1
Revenue accounting reset – Consideration payable to a customer 41:45

1
Revenue accounting reset – Variable consideration 36:10

1
Revenue accounting reset – Recognizing revenue 42:07

1
Lease accounting reset - Embedded leases 45:11

1
Lease accounting reset – Variable rents 35:44

1
Sustainability now: ISSB clarifying greenhouse gas disclosures 27:27

1
Lease accounting reset - Modifications and terminations 33:05

1
Sustainability now: EU Omnibus in motion – June 2025 update 33:45

1
Lease accounting reset - Presentation and disclosure 37:20