Our publication and new video perspectives bring you the latest accounting and regulatory hot topics that you need to know for your year-end close, as well as what should be on your radar for Q1 2016. This quarter we discuss: (1) how to account for payments you make to customers, (2) the FASB’s new guidance on classification of deferred taxes and measurement period adjustments, (3) themes from 2015 SEC comment letters, (4) an overview of the EITF’s forthcoming proposal to change cash flow classification of certain transactions, (5) and nine new videos.
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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.
PwC supports the overall direction of the proposal, but provides suggestions for the FASB's consideration.
Assessing risk in your pension plan? Listen in to hear the types of risks pensions face, the actions companies are taking and the related accounting impacts.