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


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


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


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


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


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

PwC comments on the presentation of intragroup transactions


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


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


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


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


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