About "US Capital Markets and Accounting Advisory Services"

The PwC US Capital Markets and Accounting Advisory Services practice helps companies face a myriad of complex issues – related to acquisitions, divestitures, consolidations, bankruptcy, restatements, debt / equity offerings, changes to accounting methods, stock compensation, and more.

Article archive

• The importance of being financially bilingual
  

  5/13/13 | US Capital Markets and Accounting Advisory Services

  When conducting cross border deals, it is important to Identify potential financial reporting differences to maximize deal value and for understanding how financial reporting and regulatory requirements interact. Embedding GAAP changes and managing multi-GAAP reporting post-acquisition requires planning.

• Decoding key metrics in cross-border acquisitions (Observations from the front lines)
  

  4/4/13 | US Capital Markets and Accounting Advisory Services

  US companies seeking to acquire acquisition targets headquartered outside of the United States should understand the foreign target’s financial information, including the application of non-US GAAP and the target’s accounting policies, and identify where GAAP and policy are not aligned with the buyer’s basis of preparing its financial information.

• Beware of cliffs and waterfalls in renewable perspectives (Observations from the front lines)
  

  2/27/13 | US Capital Markets and Accounting Advisory Services

  Companies that structure renewable energy investments to allow investors to achieve returns through tax credits should also understand that the income statement impact of renewable energy investments can be particularly complex.

• Standard setters revisit push down accounting requirements (Observations from the front lines)
  

  2/21/13 | US Capital Markets and Accounting Advisory Services

  Push down accounting refers to instances in which an acquiring entity (or parent company) pushes its new basis down to the stand-alone financial statements of an acquired entity. The Emerging Issues Task Force (EITF) is in discussions regarding the circumstances that drive a change in accounting basis or an acquired entity's stand-alone financial statements. Potential changes could result in more instances where push down accounting is required.

• Avoiding hits to earnings when swapping fixed debt to floating (Observations from the front lines)
  

  12/10/12 | US Capital Markets and Accounting Advisory Services

  Companies pursuing fair value hedge accounting treatment for transacting interest rate swaps to exchange higher fixed rates on existing debt to lower floating rates are sometimes unaware of the quantitative effort needed because the "shortcut" method is often not available.