PwC comment letters

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

Comments on proposed guidance: Distinguishing Liabilities from Equity


PwC responded to the FASB’s proposed changes to the accounting for financial instruments with down round features.

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


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


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


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


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


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.