In depth

Analysis, views, and insight on significant financial reporting developments

In depth: Year-end financial reporting considerations

12/22/16

Our annual summary of financial reporting matters with helpful references to related technical guidance and PwC publications.

In depth: The leasing standard – A comprehensive look at the new model and its impact

01/12/17

The FASB and the IASB have jointly issued a new accounting standard, which will impact almost all entities, particularly lessees.

Higher Education industry supplement to leasing standard

01/12/17

This supplement to our In depth on leases highlights areas that could create challenges for higher education institutions.

In depth: Variation margin on derivatives: SEC staff responds to proposed changes

12/22/16

PwC shares the SEC staff’s views on proposed rule changes for variation margin on centrally cleared derivatives.

In depth: Year-end financial reporting considerations

12/22/16

Our annual summary of financial reporting matters with helpful references to related technical guidance and PwC publications.

In depth: New tax law may affect 2016 financial statements of multinational companies

12/22/16

New tax regs on FX translation gains/losses will have a 2016 financial accounting impact for many multinational companies.

Automotive industry supplement to leasing standard

12/21/16

This supplement to our In depth on leases highlights areas that could create challenges for automotive companies.

Energy industry supplement to leasing standard

12/14/16

This supplement to our In depth on leases highlights areas that could create challenges for energy companies.

Restricted cash - FASB finalizes the EITF’s consensus

12/14/16

PwC summarizes the FASB's new presentation and disclosure requirements related to restricted cash.

In depth

12/12/16

Read PwC's analysis, views, and in depth insight on significant financial reporting developments on CFOdirect.

In depth: 2016 AICPA National Conference on Current SEC and PCAOB Developments

12/12/16

PwC describes the key messages from the 2016 AICPA conference, which included updates from the SEC, FASB, and PCAOB.