In-depth accounting guidance for topics of significant interest
Accounting guidesFair value measurements - 2015 global edition
8/10/15 | Assurance services
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.
Accounting guidesGuide to Accounting for Stock-based Compensation - 2013 second edition (updated July 2015)
8/5/15 | Assurance services
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.
Accounting guidesFinancial statement presentation guide - 2014 second edition (updated June 2015)
7/22/15 | Assurance services
PwC's popular Financial statement presentation guide addresses U.S. GAAP presentation and disclosure requirements of common balance sheet and income statement accounts.
Accounting guidesGuide to Accounting for Income Taxes - 2013 second edition (updated June 2015)
6/29/15 | Assurance services
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.
Accounting guidesGuide to Accounting for Variable Interest Entities - 2013 second edition (updated June 2015)
6/29/15 | Assurance services
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.
Accounting guidesFinancing transactions: debt, equity and the instruments in between – 2014 accounting and financial reporting guide (updated March 2015)
3/23/15 | Assurance services
This is a roadmap to the accounting for the issuance, modification, and extinguishment of debt and equity instruments.
Accounting guidesForeign currency – 2014 accounting and financial reporting guide
12/8/14 | Assurance services
Provides a framework and specific examples of how to account for foreign currency transactions and foreign operations.
Accounting guidesIFRS and US GAAP: similarities and differences - 2014 edition
10/20/14 | US GAAP & IFRS Convergence
PwC's publication will help you develop a broad understanding of the major differences between IFRS and US GAAP. It also contains insight on recent and proposed guidance, including developments pertaining to the overall convergence agenda.
Accounting guidesBusiness combinations and noncontrolling interests - 2014 global accounting and financial reporting guide
9/16/14 | Assurance services
This PwC guide explains the principles of accounting and financial reporting for business combinations and noncontrolling interests (ASC 805) under both U.S. GAAP and IFRS. This guide includes our perspectives on the application of those principles, and our insights on the challenges of accounting for intangible assets and goodwill in the post-combination period.
Accounting guidesRevenue from contracts with customers - 2014 global accounting and financial reporting guide
8/11/14 | Assurance services
Our global accounting and financial reporting revenue recognition guide describes the accounting for revenue from contracts with customers under the converged U.S GAAP and IFRS revenue standard (ASC 606) issued in May 2014. It has been prepared to support entities as they identify the implications of the new revenue recognition standard, evaluate its impact (on business strategies, processes, systems, controls, financial statement recognition and required disclosures) and prepare for implementation.
Accounting guidesBankruptcies and Liquidations - 2014 accounting and financial reporting guide
7/14/14 | Assurance services
PwC's comprehensive accounting and financial reporting guide for bankruptcy and liquidation (ASC 852) focuses on Chapter 7 and 11 bankruptcy.
Accounting guidesGuide to Accounting for Derivative Instruments and Hedging Activities - 2013 edition
8/23/13 | Assurance services
PwC is pleased to offer the 2013 edition of our popular publication, Guide to Accounting for Derivative Instruments and Hedging Activities.
Accounting guidesGuide to Accounting for Transfers and Servicing of Financial Assets - 2013 edition
8/23/13 | Assurance services
PwC is pleased to offer the 2013 edition of our popular publication, Guide to Accounting for Transfers and Servicing of Financial Assets.
Accounting guidesGuide to Accounting for Utilities and Power Companies - 2013 edition
1/12/13 | Assurance services
PwC's newly developed Guide to Accounting for Utilities and Power Companies provides accounting guidance for reporting entities in the utility and power industry to consider when preparing financial statements in accordance with accounting principles generally accepted in the United States of America. It addresses a variety of areas such as commodity contracts, power-related investments, inventory, plant, asset retirement obligations, regulated operations, and more.
Accounting guidesFASB Accounting Standards Codification Quick Reference Guide and Financial Instruments Supplement
10/29/09 | Assurance services
To help you make the transition to the FASB Accounting Standards Codification, PwC has developed a Financial Instruments Supplement to be used along with its FASB Accounting Standards Codification Quick Reference Guide. The Financial Instruments Supplemen
Accounting guidesPwC Software Revenue Recognition Guide – March 2009 edition
3/31/09 | Technology
Software revenue recognition has not gotten easier. However, one of the keys to success is having the right tools. Our guide to software revenue recognition reflects the trends and challenges as of March 31, 2009, along with a chapter dedicated to Software-as-a-Service.