Crypto assets are rapidly evolving – and so is the accounting and financial reporting. In this episode, we explore regulatory trends and market developments, including new FASB guidance.

In this episode, we discuss:

• 01:22 – Market trends, regulatory shifts, and financial reporting developments
• 06:10 – Key developments from the SEC on crypto
• 09:44 – Accounting classification of crypto assets
• 11:55 – Key provisions of the FASB’s crypto assets guidance
• 23:12 – Fair value measurement considerations

For more information, see our Crypto assets guide. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.

About our guests

Beth Paul is a Deputy Chief Accountant in PwC’s National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters.

John Vanosdall is a partner in PwC’s National Office focused on digital assets, revenue, and compensation arrangements. John previously served as both a Deputy Chief Accountant and Professional Accounting Fellow in the Office of the Chief Accountant at the SEC. Prior to re-joining the National Office, he served as the firm’s Accounting Advisory Leader. John has over 20 years of experience and has served some of the firm’s largest clients as a client service partner.

About our guest host

Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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 examine the forces driving simplification, cross-border alignment, and the future of the accounting profession—and what it all means for companies operating in or doing business with the EU.

In this episode, we discuss:

• 1:55 – The evolving role of Accountancy Europe and how it engages with EU institutions
• 3:35 – Broader forces shaping Europe’s reporting and investment landscape
• 14:55 – Bridging the knowledge gap between the profession, policymakers, and society
• 30:18 – Advice for US companies navigating EU sustainability regulations
• 33:19 – Accountancy Europe’s Purpose 2030 project and industry benchmarking efforts
• 35:35 – AI, digitalization, and their implications for the accounting profession
• 42:05 – Global collaboration, talent attraction, and simplifying regulation

About our guest

Eelco van der Enden is the CEO of Accountancy Europe. He brings over 35 years of experience in business and civil society organizations. Until December 2024, Eelco served as chief executive officer of the Global Reporting Initiative where he led the organisation through groundbreaking changes in sustainability reporting. Eelco previously headed PwC's Global ESG Platform for Tax, Legal, People & Organization Services and has held several senior positions in publicly listed companies, including roles as Head of Treasury, Risk Management, and Tax.

About our host

Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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 reporting, reduce disclosure burdens, and enhance interoperability, and we highlight key implications for companies preparing sustainability statements.

In this episode, we discuss:

• 1:22 – The European Commission’s Omnibus package and mandate for ESRS changes
• 5:50 – Overview of changes made to the ESRS
• 9:10 – Updates to ESRS 1 and 2: reducing duplication, increasing flexibility
• 20:10 – Clarifying reporting boundaries, including leases and GHG emissions
• 34:40 – Interoperability with ISSB standards and where ESRS diverge
• 37:42 – Next steps in the amendment process and what companies should do now

Get caught up on the EU Omnibus package:

• A deep dive into draft Amended ESRS
• Sustainability now: EU Omnibus in motion – August 2025 update
• New reliefs for ESRS ‘wave 1’ reporters
• EFRAG’s next step toward revised ESRS
• European Commission adopts a recommendation on the VSME standard
• European Commission adopts revisions related to Taxonomy Regulation

Looking for more on sustainability reporting?

• Read PwC’s Sustainability reporting guide
• Check out other episodes in our sustainability reporting podcast series

About our guest

Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.

About our host

Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.