Accounting guides

In-depth accounting guidance for topics of significant interest

IFRS and US GAAP: similarities and differences — 2016 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.

Guide to Accounting for Income Taxes - 2013 third edition (November 2016)


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.

Financial statement presentation - 2016 edition


PwC describes in detail the financial statement presentation and disclosure requirements of common balance sheet and income statement accounts.

Financing transactions: debt, equity and the instruments in between – 2014 accounting and financial reporting guide ( October 2016)


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

Loans and investments - 2016 edition


PwC’s comprehensive guide to accounting for loans and investments.

Revenue from contracts with customers - 2016 global edition


This edition reflects updates to certain sections.

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.