Year-end toolkit: Accounting and reporting reminders for 2025

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In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process - the episodes have something for everyone.
In this next episode of our series, we discuss accounting and reporting reminders and timely insights with some of the top technical leaders from our National Office. A one-stop shop for year end, we cover a variety of accounting and reporting topics from contract modifications to financing transactions to segments and many things in between.
In this episode, we discuss accounting and reporting reminders related to:
• 2:03 - Natural disasters
• 6:04 - Highly inflationary economies
• 8:20 - Tax regulatory landscape
• 12:07 - Close calls on impairments and other accounting estimates
• 14:13 - Revenue
• 15:56 - Contract modifications
• 25:41 - Capital raising transactions
• 32:35 - Statement of cash flows
• 37:05 - Segment reporting
• 43:28 - Supplier finance obligations
• 44:59 - New standards and looking ahead to 2025
Check out the other episode in this miniseries, Year-end toolkit: Year in review from the corner office (viewpoint.pwc....) . Additionally, follow this podcast on your favorite podcast app for more episodes.
Beth Paul ( / bethpaulpwc ) 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.
Bret Dooley ( / bret-dooley ) is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters
Pat Durbin ( / patdurbin ) is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.
Guest host Kyle Moffatt ( / kyle-moffatt-86487735 ) is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [e-mail] (mailto:[e-mail]) .