PwC comment letters

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

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 SEC’s proposed Disclosure Update and Simplification


Comments are in on the SEC’s proposed updates to its rules to reflect financial reporting changes since they were issued.

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 ASB’s proposal on auditor involvement with exempt offering documents


PwC supports clarifying what is expected of auditors related to exempt offering documents.

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.

PwC comments on the FASB’s proposed income tax disclosures


PwC supports most aspects of the FASB’s proposed changes to income tax disclosures, but detailed some areas needing improvement.

PwC comments on AICPA’s proposed standard on going concern


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


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