PwC comment letters

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

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.

PwC comments on proposed technical corrections to new revenue standard

10/03/16

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

09/30/16

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

09/02/16

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

08/15/16

PwC supports changes to the auditor’s report that maintain or improve audit quality.