This publication revisits 2015 financial reporting topics that may impact this year-end's reporting cycle.
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This issue of IFRS news looks at (1) IFRS 16 Leases: a glance at the new standard, (2) Narrow-scope amendments to IAS 12, Recognition of deferred tax assets on unrealised losses, (3) Current IC rejections, (4) Various topics, (5) P*Q crashes, (6) Insurance contracts, (7) Revenue from contracts with customers, (8) Measurement of interests in associates and joint ventures, and (9) IC rejections - IAS 12.
This week's PwC update on financial reporting developments includes: FASB’s new guidance on recognition and measurement of financial instruments... Governance insights: A focus on audit committee disclosures... and more
New FASB guidance on recognition and measurement will impact certain equity investments and financial liabilities.
While the near-term use of IFRS in the US by domestic public companies will not be required, IFRS remains very relevant to many US businesses. PwC provides the latest developments and helpful publications on IFRS adoption & convergence in the US.
FASB proposes ASUs to improve the presentation of benefit costs and change disclosure requirements.
This week's PwC update on financial reporting developments includes: Managing pension costs - some solutions are time-sensitive... Accounting blog: Three reporting issues you don't want to miss in 2016... and more
Hear about pushdown accounting and what to consider when deciding whether or not to apply it.
There are ways employers can manage pension liabilities and control costs associated with providing lifelong benefits.