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The quarter close - third quarter 2021

The quarter close - third quarter 2021

Tid: 25:53
In the third quarter of 2021, many companies are keeping a close eye on developments in Washington, including infrastructure legislation and tax reform. The timing for tax reform is not yet clear; however, companies will need to react quickly if new tax laws are enacted. We summarize the key tax reform proposals and how companies can plan ahead.
SEC Chair Gary Gensler went on record this quarter with his views on the crypto ecosystem, comparing it to the “wild West” and calling for more investor protection. Whether it’s stablecoins or CBDCs, if you’re having trouble keeping up on the crypto lingo, you’re not alone. We provide a primer on crypto assets and some of the related accounting considerations.  
Another phrase you may begin hearing more often is energy efficiency-as-a-service. We explore the accounting implications of this growing ESG trend, including the potential for embedded leases.
In standard-setting news, the FASB has added projects to make course corrections on accounting for credit losses and issued new narrow-scope standards you’ll want to have on your radar. 
This edition of The quarter close highlights these and other relevant accounting and reporting topics you should consider as you close out the third quarter of the year.
Episode-id: 1000535183846
GUID: Buzzsprout-9186356
Udgivelsesdato: 13/9/2021 17.00.00


Our accounting podcast features PwC specialists discussing today's most compelling accounting, regulatory and financial reporting issues. From the new leases and revenue standards to CECL to LIBOR rate replacement, PwC Partner Heather Horn hosts each episode tackling a single topic and providing listeners with key takeaways to stay informed on these important accounting matters.


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