Accounting guides

In-depth accounting guidance for topics of significant interest

Revenue from contracts with customers - 2016 global edition


See PwC’s 2016 global guide to accounting for revenue from contracts with customers, now with updated content.

Utilities and power companies – 2016 edition


Our guide provides accounting guidance for reporting entities in the utility and power industry to consider in the preparation of financial statements in accordance with US GAAP.

Guide to Accounting for Transfers and Servicing of Financial Assets - 2013 second edition (March 2016)


PwC is pleased to offer the 2013 edition of our popular publication, Guide to Accounting for Transfers and Servicing of Financial Assets.

Leases - 2016 edition


PwC's comprehensive guide to the new US GAAP leases guidance.

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.

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


Designed to alert companies, investors, and other capital market participants, this guide reviews the major differences between IFRS and US GAAP and offers 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.