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1、TMT insights Q2 2025|PwC1TMT Insights:Financial reporting and accounting quarterly Q3 2025A PwC report on emerging trends affecting technology,media and telecommunications companies.TMT insights Q2 2025|PwC2 Technology,media and telecommunications(TMT)companies are shifting to regionally attuned mod

2、els to manage geopolitical risk and unlock localized growth.AI execution gaps persist,with 70%of leaders fearing market share loss yet only 23%have a data-backed view of the impact.Deal momentum is building,with buyers using AI to sharpen diligence and accelerate integration strategies.FASB moderniz

3、es software cost guidance,aligning capitalization triggers with agile development.New CECL update offers a shortcut,simplifying credit loss estimates for receivables and contract assets.SEC comment letters focus on key disclosures,including non-GAAP metrics,MD&A and segment reporting.Climate disclos

4、ure rules are on hold,as courts pause litigation and the SEC reevaluates its next move.In this edition:Stay ahead of the curve as we look toward Q4 with updates on geopolitical fragmentation,deal momentum in the AI economy,new guidance on software and credit losses,evolving regulatory priorities,and

5、 more.TMT insights Q2 2025|PwC3Issue spotlight1234Business updateAccounting updateRegulatory updateAbout PwCs TMT industry practiceTMT insights Q2 2025|PwC41Business updateAs technology,media and telecommunications(TMT)leaders navigate Q3 2025 and beyond,they face a dual reality:ongoing uncertainty

6、and emerging opportunity.Geopolitical fragmentation,AI disruption and shifting consumer expectations continue to challenge established models.At the same time,deal activity is showing early signs of renewed momentum.TMT leaders are refining execution focus doubling down on resilient supply chains,mo