PwC comment letters

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

PwC comments on FASB's proposed update to accounting for modifications

01/04/17

Read PwC’s views on the FASB’s proposal to clarify when to apply modification accounting for share-based payments.

PwC comments on FASB’s proposal for long-duration contracts of insurers

12/15/16

PwC provides its views on changes to accounting by insurers under the FASB’s exposure draft for long-duration contracts.

PwC comments on ASEC’s proposed description criteria for cybersecurity

12/06/16

PwC believes flexibility is necessary to increase reporting on cybersecurity and demand for attestation engagements.

PwC comments on ASEC’s proposed revision of its trust services criteria

12/06/16

PwC supports efforts to align ASEC’s trust services criteria with COSO and address cybersecurity risks.

PwC responds to proposed change to premium amortization on callable debt

11/23/16

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

11/09/16

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

11/04/16

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

11/01/16

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

10/17/16

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

10/13/16

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