Accounting & reporting

Keep up to date on the most recent accounting standards and financial reporting developments

In depth: Year-end financial reporting considerations

This publication revisits 2015 financial reporting topics that may impact this year-end's reporting cycle.

On-demand library of CPE-eligible webcasts


Do you need CPE credit? Browse our library of on-demand CPE programs. Earn some CPE and catch up on accounting and financial reporting hot topics at the same time.

Current Accounting & Reporting Developments webcast - March 16, 2016


Register for our quarterly webcast, designed to keep you informed about emerging accounting, regulatory, and market developments impacting financial reporting.

Business combinations and noncontrolling interests - 2014 global second edition (February 2016)


This PwC guide explains the principles of accounting and financial reporting for business combinations and noncontrolling interests (ASC 805) under U.S. GAAP and IFRS.

Flashline - Week ending February 11, 2016


This week's PwC update on financial reporting developments includes: PwC comments on FASB's proposal for government assistance disclosures... FASB meetings and updates... GASB proposes leases standard for state and local governments... and more

IFRS news - February 2016


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.

Flashline - Week ending February 4, 2016


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

In depth: New guidance on recognition and measurement to impact financial instruments


New FASB guidance on recognition and measurement will impact certain equity investments and financial liabilities.

IFRS in the US


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.

In brief: FASB proposes changes to several aspects of pension accounting


FASB proposes ASUs to improve the presentation of benefit costs and change disclosure requirements.

Flashline - Week ending January 28, 2016


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