In depth

Analysis, views, and insight on significant financial reporting developments

In depth: New guidance on recognition and measurement to impact financial instruments

01/29/16

New FASB guidance on recognition and measurement will impact certain equity investments and financial liabilities.

In depth: New guidance on recognition and measurement to impact financial instruments

01/29/16

New FASB guidance on recognition and measurement will impact certain equity investments and financial liabilities.

In depth: Year-end financial reporting considerations

12/21/15

This publication revisits 2015 financial reporting topics that may impact this year-end's reporting cycle.

In depth: FAQ on applying simplified balance sheet classification of deferred taxes

12/17/15

This In depth includes responses to FAQs related to new FASB guidance on balance sheet classification of deferred taxes.

In depth: Highlights of the 2015 AICPA National Conference on Current SEC and PCAOB Developments

12/14/15

A key theme of the 2015 AICPA conference was the shared responsibility for maintaining high quality financial reporting.

In depth: The FASB’s not-for-profit financial reporting proposal - A closer look

08/24/15

PwC's summary of the FASB's proposed ASU that would significantly change not-for-profit financial reporting.

In depth: Revenue standard is final – A comprehensive look at the new model (Insurance intermediary industry supplement)

07/07/15

The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for insurance intermediary as they transition to the new revenue standard.

In depth: Investments using NAV practical expedient removed from fair value hierarchy

06/29/15

Entities no longer need to include investments valued using NAV as a practical expedient in the fair value hierarchy.

In depth: FASB issues enhanced disclosure guidance for insurer claim liabilities

06/18/15

Enhanced insurance contract disclosures may create new and different reporting of claim data for insurers.

In depth: Revenue standard is final – A comprehensive look at the new model (Mining industry supplement)

06/05/15

The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for mining entities as they transition to the new revenue standard.

In depth: Cloud computing fees - FASB issues guidance on customer accounting

04/30/15

FASB issues final standard on a customer's accounting for fees paid in a cloud computing arrangement.