PwC comment letters

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

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 SEC proposed rule on liquidity risk management for funds

01/13/16

PwC addressed some accounting and financial reporting questions arising from the proposed optional use of swing pricing.

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 responds to the SEC's first release on Disclosure Effectiveness project

11/30/15

PwC supports the SEC's focus on the effectiveness of certain financial disclosures and offers additional observations.

PwC comments on proposed revisions to the IASB's conceptual framework

11/25/15

PwC generally supports the revisions to the IASB's conceptual framework, but suggests some clarifications.

PwC comments on the presentation of intragroup transactions

11/23/15

PwC believes that the agenda decision goes beyond clarifying or explaining the requirements of IFRS 5.

PwC comments on classification of the liability for prepaid cards

11/23/15

PwC agrees with the Committee’s conclusion that this item should not be taken onto its agenda.

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 GASB's proposal on blending requirements

10/13/15

PwC supports the GASB's proposal to provide guidance on the blending of certain component units.