PwC supports the overall direction of the proposal, but provides suggestions for the FASB's consideration.
PwC addressed some accounting and financial reporting questions arising from the proposed optional use of swing pricing.
PwC supports the FASB's proposed changes to the definition of materiality, subject to a specific recommendation.
PwC supports the SEC's focus on the effectiveness of certain financial disclosures and offers additional observations.
PwC generally supports the revisions to the IASB's conceptual framework, but suggests some clarifications.
PwC believes that the agenda decision goes beyond clarifying or explaining the requirements of IFRS 5.
PwC agrees with the Committee’s conclusion that this item should not be taken onto its agenda.
PwC supports the FASB's proposals to expand the ability of private companies to adopt PCC alternatives.
PwC supports the FASB and IASB’s efforts to respond to concerns raised by constituents about the revenue standard.
PwC supports the GASB's proposal to provide guidance on the blending of certain component units.