PwC responded to the FASB’s proposed changes to the accounting for financial instruments with down round features.
Read PwC’s views on the FASB’s proposal to clarify when to apply modification accounting for share-based payments.
PwC provides its views on changes to accounting by insurers under the FASB’s exposure draft for long-duration contracts.
Read PwC’s response to the FASB proposal to amend the amortization period for premiums on callable debt securities.
Read PwC’s comment letter on the Board’s proposed updates to the presentation chapter of the conceptual framework.
PwC expressed support for the Board’s overall objective in the proposed changes to the hedge accounting model.
PwC commented on the FASB’s agenda consultation. We believe reporting financial performance should be top priority.
PwC generally supports the FASB efforts to respond to concerns raised by constituents about the new revenue standard.
PwC supports most aspects of the FASB’s proposed changes to income tax disclosures, but detailed some areas needing improvement.
PwC responded to the proposed clarification of the scope of ASC 610-20 and the accounting for partial sale transactions.
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