Accounting & reporting

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

The quarter close – Fourth quarter 2015

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.

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.

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

Applying pushdown accounting


Hear about pushdown accounting and what to consider when deciding whether or not to apply it.

In the loop: Managing pension costs - some solutions are time-sensitive


There are ways employers can manage pension liabilities and control costs associated with providing lifelong benefits.

PwC comments on the FASB’s proposed changes to the definition of a business


PwC supports the overall direction of the proposal, but provides suggestions for the FASB's consideration.

Pension plan risk and response


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.