Accounting considerations, Winter 2009

March 2008
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Consumer finance group Accounting considerations, Winter 2009: PwC

At a glance

This edition is focused on current and emerging accounting issues that have come into focus as a result of the financial crisis.

The Consumer Finance Group is pleased to present its winter 2009 edition of Accounting considerations. The purpose of this publication is to provide insight into the complexaccounting and reporting issues that are affecting the industry today. This edition is focused on current and emerging accounting issues that have come into focus as a result of the financial crisis. Select articles include:
  • Impairment and fair value model risk management
  • Fair value disclosure considerations for MD&A
  • Determining fair value in an illiquid market
  • Other-than-temporary impairment considerations
  • Loan modifications and trouble debt restructuring considerations
  • Additional disclosure considerations about derivative instruments and hedging activities
  • Credit derivatives and certain guarantees disclosures
  • SFAS 140 considerations
  • New development in the international financial reporting standards arena
  • Going concern and subsequent events considerations