FASB comment letters

PwC responds to proposed change to premium amortization on callable debt

11/23/16

Read PwC’s response to the FASB proposal to amend the amortization period for premiums on callable debt securities.

PwC’s response to the FASB’s proposed Conceptual Framework - Presentation

11/09/16

Read PwC’s comment letter on the Board’s proposed updates to the presentation chapter of the conceptual framework.

Hedge accounting: PwC comments on the FASB’s proposed changes

11/04/16

PwC expressed support for the Board’s overall objective in the proposed changes to the hedge accounting model.

PwC comments on the FASB’s agenda consultation

10/17/16

PwC commented on the FASB’s agenda consultation. We believe reporting financial performance should be top priority.

PwC comments on proposed technical corrections to new revenue standard

10/03/16

PwC generally supports the FASB efforts to respond to concerns raised by constituents about the new revenue standard.

PwC comments on the FASB’s proposed income tax disclosures

09/30/16

PwC supports most aspects of the FASB’s proposed changes to income tax disclosures, but detailed some areas needing improvement.

PwC comments on proposed update to the derecognition of nonfinancial assets

08/05/16

PwC responded to the proposed clarification of the scope of ASC 610-20 and the accounting for partial sale transactions.

PwC comments on FASB’s proposed amendments on ASU 810, Consolidation

07/25/16

PwC supports proposed amendments to how entities should consider interests held through related parties under common control.

PwC comments on simplifying the measurement of goodwill impairment

07/08/16

PwC supports the proposed simplification to eliminate Step 2 of the current goodwill impairment test.

PwC comments on proposed technical corrections to new revenue standard

06/30/16

PwC generally supports the FASB efforts to respond to concerns raised by constituents about the new revenue standard.