FASB comment letters

PwC comments on FASB’s pension disclosure exposure draft

04/25/16

The FASB’s proposal would result in certain changes to pension disclosures.

PwC comments on FASB pension presentation and capitalization exposure draft

04/25/16

The FASB’s proposal would impact the presentation of net benefit cost and limit the amount eligible for capitalization.

PwC comments on the FASB’s proposed amendments to the fair value disclosures

02/29/16

PwC does not believe the proposal improves fair value disclosure effectiveness.

PwC comments on the FASB’s proposal related to government assistance disclosures

02/10/16

PwC expresses concerns about the cost/benefit of certain provisions of the FASB’s proposed government assistance disclosures.

PwC comments on the FASB’s proposed changes to the definition of a business

01/22/16

PwC supports the overall direction of the proposal, but provides suggestions for the FASB's consideration.

PwC comments on FASB's proposed changes to the definition of materiality

12/08/15

PwC supports the FASB's proposed changes to the definition of materiality, subject to a specific recommendation.

PwC comments on FASB proposal regarding private company alternatives

11/17/15

PwC supports the FASB's proposals to expand the ability of private companies to adopt PCC alternatives.

PwC comments on proposed narrow scope amendments to new revenue standard

11/12/15

PwC supports the FASB and IASB’s efforts to respond to concerns raised by constituents about the revenue standard.

PwC comments on proposed update to principal versus agent revenue guidance

10/13/15

PwC supports the FASB and IASB’s efforts to clarify the principal versus agent guidance in the new revenue standard.

PwC comments on FASB's proposed changes to NFP financial reporting

08/24/15

PwC supports the FASB’s proposals to make certain targeted changes to NFP-specific reporting now.