FASB comment letters

PwC comments on FASB's new proposed inventory disclosures

03/13/17

Read PwC’s views on the FASB’s proposal to increase inventory disclosures.

Comments on proposed guidance: Distinguishing Liabilities from Equity

02/06/17

PwC responded to the FASB’s proposed changes to the accounting for financial instruments with down round features.

PwC comments on FASB's proposed update to accounting for modifications

01/04/17

Read PwC’s views on the FASB’s proposal to clarify when to apply modification accounting for share-based payments.

PwC comments on FASB’s proposal for long-duration contracts of insurers

12/15/16

PwC provides its views on changes to accounting by insurers under the FASB’s exposure draft for long-duration contracts.

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.