Accounting guides

In-depth accounting guidance for topics of significant interest

Derivative instruments and hedging activities - 2013 second edition (July 2015)


PwC's guide provides our insight to the accounting for derivative instruments and hedging activities under U.S. GAAP.

Consolidation and equity method of accounting - 2015 edition


A comprehensive guide to consolidation and equity method of accounting under US GAAP.

IFRS and US GAAP: similarities and differences - 2015 edition


This PwC publication provides a broad understanding of the major differences between IFRS and US GAAP, as well as insight into the level of change on the horizon.

Fair value measurements - 2015 global edition


PwC's popular global guide to fair value measurements helps entites apply U.S. GAAP and IFRS related to fair value, ASC 820, and IFRS 13.

Guide to Accounting for Stock-based Compensation - 2013 second edition (July 2015)


The application of the guidance contained in ASC 718, Compensation—Stock Compensation, continues to be a complex undertaking. The guidance's many nuances impact not only the accounting for employee stock-based compensation, but also the related corporate income tax accounting, the calculation of earnings per share, and the presentation of the cash flow statement. The 2013 second edition of our stock-based compensation guide explains those and many other issues.

Financial statement presentation guide - 2014 second edition (July 2015)


PwC's popular Financial statement presentation guide addresses U.S. GAAP presentation and disclosure requirements of common balance sheet and income statement accounts.

Guide to Accounting for Variable Interest Entities - 2013 second edition (June 2015)


Our VIE guide, updated June 2015, brings together all of the relevant PwC guidance on the accounting for variable interest entities under US GAAP; provides an overall framework for the application of the VIE model; highlights key questions and answers; and offers our perspectives, based on our analysis of the guidance and experience in applying it.

Guide to Accounting for Income Taxes - 2013 second edition (June 2015)


The overall accounting model for income taxes has been in place for many years, yet the accounting for income taxes (ASC 740) continues to pose many challenges for preparers, users, and auditors. This PwC guide is intended to clarify the fundamental requirements involved in the accounting for income taxes and to highlight key points that should be considered before and after transactions are undertaken.

Financing transactions: debt, equity and the instruments in between – 2014 accounting and financial reporting guide (March 2015)


This is a roadmap to the accounting for the issuance, modification, and extinguishment of debt and equity instruments.

Foreign currency – 2014 accounting and financial reporting guide


Provides a framework and specific examples of how to account for foreign currency transactions and foreign operations.