Year-end toolkit: Accounting and reporting reminders for 2026

This episode explores key accounting and reporting considerations for year-end financial reporting. Technical leaders from our National Office share reminders and timely insights across a range of topics, including tariffs, income taxes, held-for-sale accounting, and other emerging issues–topics that are relevant for all finance teams, even if it’s not year-end close time. In this episode, we discuss: 1:52 – AI mega-deal structuring and related accounting and reporting complexities 11:30 – Equity method accounting considerations and related disclosures 15:58 – Tariffs and trade considerations, including inventory impacts 21:38 – Crypto asset accounting models and new FASB guidance 25:16 – Accounting and reporting for private credit transactions 33:00 – Tax reform developments and income tax accounting 40:00 – New ASUs related to derivatives and hedge accounting 42:52 – Held-for-sale accounting 46:00 – OECD Pillar 2 and global tax Follow this podcast on your favorite podcast app and

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Year-end toolkit: Accounting and reporting reminders for 2026 is an episode from PwC's CFOdirect podcast by PwC.

This episode is 50:41 long.

This episode was published on Jan 8, 2026.

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