In this final episode of our SEC-focused series, we discuss SEC comments on revenue. Revenue is the top line for a reason; it’s closely watched by investors and therefore the SEC staff as well. From performance obligations to disaggregated revenue disclosures, we discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting it right the first time. In this episode, we discuss: 1:34 – An overview of SEC comment letter trends related to revenue6:22 – Perfo...
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In this final episode of our SEC-focused series, we discuss SEC comments on revenue. Revenue is the top line for a reason; it’s closely watched by investors and therefore the SEC staff as well. From performance obligations to disaggregated revenue disclosures, we discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting it right the first time. In this episode, we discuss: 1:34 – An overview of SEC comment letter trends related to revenue6:22 – Perfo...
Crypto assets – Accounting for stablecoins, staking, and lending
PwC's accounting podcast
32 minutes
2 months ago
Crypto assets – Accounting for stablecoins, staking, and lending
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 impact of the GENIUS Act9:01 – Accounting for stablecoins15:50 – Overview of staking and the accounting by delegators24:14 – Accounting for crypto asset...
PwC's accounting podcast
In this final episode of our SEC-focused series, we discuss SEC comments on revenue. Revenue is the top line for a reason; it’s closely watched by investors and therefore the SEC staff as well. From performance obligations to disaggregated revenue disclosures, we discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting it right the first time. In this episode, we discuss: 1:34 – An overview of SEC comment letter trends related to revenue6:22 – Perfo...
