Accounting & reporting

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

The quarter close - Third quarter 2015


This edition features recent FASB, SEC, and PCAOB developments, as well as accounting and governance hot topics.

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Technology industry executive webcast series - October 21, 2015


Please join us for our quarterly webcast designed to address technical accounting issues impacting technology companies. In this webcast, PwC Technology and National Office practitioners will discuss CEO pay ratio, pay for performance, executive compensation clawbacks, equity method accounting and more.

Energy executive webcast series - Overcoming Financial Distress - October 15, 2015


In this webcast, our team of turnaround and bankruptcy professionals from our Deals practice, will continue our conversation regarding companies in financial distress. This webcast will focus on specific valuation topics as well as financial reporting requirements under US GAAP both during and, upon emergence from bankruptcy.

Healthcare, Higher Education, and Nonprofit Series: Hot topics and technical updates impacting accounting and financial reporting - October 15, 2015


In this quarterly webcast focusing on emerging accounting developments affecting not-for-profit organizations, we will discuss FASB standard setting developments that have occurred since our July webcast, recent developments related to the not-for-profit financial statement project, and more.

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.

Global Tax Accounting Services Newsletter: Income tax accounting and reporting developments (July - September 2015)


Designed to help multinationals stay aware of tax accounting and regulatory developments under US GAAP and IFRS, whilst providing technical guidance on challenging tax accounting areas.

In brief: FASB proposes further amendments to the new revenue standard


The FASB has proposed additional practical expedients and further amendments to the new revenue standard.

Flashline - Week ending October 1, 2015


This week's PwC update on financial reporting developments includes: Accounting guide: Consolidation and equity method of accounting - 2015 edition... BoardroomDirect – September 2015... and more

Accounting policy changes and preferability letters


Ever wonder when's the best time to make a policy change? Hear some options and the related pros and cons in this video.

PwC comments on the AICPA's proposed amendment to AU-C 700


PwC supports requiring the PCAOB report layout and wording when referring to both PCAOB and AICPA standards.

In brief: Footnote materiality - two FASB proposals related to the Disclosure Framework


On September 24, 2015, the FASB issued two exposure drafts as part of its ongoing Disclosure Framework project.