PwC comment letters

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

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.

PwC comments on proposed update to the derecognition of nonfinancial assets


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


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


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


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