FASB comment letters

PwC comments on the FASB's balance sheet classification of debt proposal


PwC has responded to the FASB’s proposal on debt classification.

PwC comments on FASB's new proposed inventory disclosures


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

Comments on proposed guidance: Distinguishing Liabilities from Equity


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


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


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


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


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


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


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


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