PwC comment letters

PwC responses to proposals or concept releases issued by various standard setter organizations and regulators

PwC comments on AICPA’s proposed standard on going concern

09/02/16

PwC supports the proposed standard to clarify the auditor’s responsibility when assessing going concern.

PwC comments on PCAOB reproposal on changes to the auditor’s report

08/15/16

PwC supports changes to the auditor’s report that maintain or improve audit quality.

PwC comments on proposed update to the derecognition of nonfinancial assets

08/05/16

PwC responded to the proposed clarification of the scope of ASC 610-20 and the accounting for partial sale transactions.

PwC comments on PCAOB proposal for audits involving other auditors

07/29/16

PwC supports the PCAOB project considering the auditor’s supervisory responsibilities in audits involving other auditors.

PwC comments on FASB’s proposed amendments on ASU 810, Consolidation

07/25/16

PwC supports proposed amendments to how entities should consider interests held through related parties under common control.

PwC comments on SEC’s Regulation S-K Concept Release

07/21/16

Read PwC’s response to the SEC’s Concept Release related to improvements to Regulation S-K.

PwC comments on simplifying the measurement of goodwill impairment

07/08/16

PwC supports the proposed simplification to eliminate Step 2 of the current goodwill impairment test.

PwC comments on PCAOB Post-Implementation review of AS 7

06/30/16

PwC is supportive of AS 7 and PCAOB post-implementation reviews in general

PwC comments on proposed technical corrections to new revenue standard

06/30/16

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

PwC comments on proposed technical corrections and improvements

06/30/16

We support the FASB’s ongoing efforts to provide regular updates, corrections, and improvements to the Codification.