FASB comment letters

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.

PwC comments on the FASB's proposed share-based payment simplifications

08/17/15

PwC supports the majority of the FASB's proposal to simplify stock-based compensation accounting.

PwC comments on the FASB's proposed equity method simplifications

07/28/15

PwC does not support the proposal to eliminate the accounting for basis differences.

PwC comments on proposed amendments to performance obligations and licensing in new revenue standard

06/30/15

PwC supports the boards’ efforts to clarify the guidance on identifying performance obligations and licensing.