The FASB’s proposal would result in certain changes to pension disclosures.
The FASB’s proposal would impact the presentation of net benefit cost and limit the amount eligible for capitalization.
PwC does not believe the proposal improves fair value disclosure effectiveness.
PwC expresses concerns about the cost/benefit of certain provisions of the FASB’s proposed government assistance disclosures.
PwC supports the overall direction of the proposal, but provides suggestions for the FASB's consideration.
PwC supports the FASB's proposed changes to the definition of materiality, subject to a specific recommendation.
PwC supports the FASB's proposals to expand the ability of private companies to adopt PCC alternatives.
PwC supports the FASB and IASB’s efforts to respond to concerns raised by constituents about the revenue standard.
PwC supports the FASB and IASB’s efforts to clarify the principal versus agent guidance in the new revenue standard.
PwC supports the FASB’s proposals to make certain targeted changes to NFP-specific reporting now.