PwC responded to the FASB’s proposed changes to the accounting for financial instruments with down round features.
Read PwC’s views on the FASB’s proposal to clarify when to apply modification accounting for share-based payments.
PwC provides its views on changes to accounting by insurers under the FASB’s exposure draft for long-duration contracts.
PwC supports efforts to align ASEC’s trust services criteria with COSO and address cybersecurity risks.
PwC believes flexibility is necessary to increase reporting on cybersecurity and demand for attestation engagements.
Read PwC’s response to the FASB proposal to amend the amortization period for premiums on callable debt securities.
Read PwC’s comment letter on the Board’s proposed updates to the presentation chapter of the conceptual framework.
PwC expressed support for the Board’s overall objective in the proposed changes to the hedge accounting model.
Comments are in on the SEC’s proposed updates to its rules to reflect financial reporting changes since they were issued.
PwC commented on the FASB’s agenda consultation. We believe reporting financial performance should be top priority.
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