• PwC comment letter (FASB)
    PwC comments on FASB's proposal to simplify benefit plan measurement dates

    12/15/14 | Assurance services

    PwC supports the FASB’s decision to provide a practical expedient for the measurement date of defined benefit plans.

  • Pension/OPEB 2014 assumption and disclosure survey

    11/11/14 | Human resource services

    PwC is pleased to share with you our Pension/OPEB 2014 Assumption and Disclosure Survey. This survey presents our analysis of the 2013 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.

  • Accounting guides
    Financial statement presentation - 2014 accounting and financial reporting guide

    10/30/14 | Assurance services

    The inaugural edition of our "Financial statement presentation" accounting and financial reporting guide addresses U.S. GAAP presentation and disclosure requirements of common balance sheet and income statement accounts.

  • In brief
    In brief: New mortality tables to impact benefit obligation assumptions

    10/21/14 | Assurance services

    New mortality tables could significantly impact pension and OPEB obligations for this year-end.

  • Accounting changes - Pensions (Insights for the investment community)

    5/30/13 | PwC Investor Resource Institute

    Given the accounting method typically used by companies to report the effects of plan changes, several have made a discretionary change in how they account for their pension plans to increase the transparency of their accounting and improve their financial reporting.

  • PwC comment letter (FASB)
    PwC comments on deferral of the effective date of certain fair value disclosures for employee benefit plans

    5/30/13 | Assurance services

    PwC agrees with the proposal to defer certain of the fair value disclosures for nonpublic employee benefit plans and supports the inclusion of the new glossary term.

  • Dataline
    Dataline: 2012 year-end accounting and reporting considerations - Leading practices and lessons learned on key topics

    12/3/12 | Assurance services

    This year end, entities continue to face many complex financial reporting issues such as providing new fair value disclosures, accounting for debt modifications, and evaluating revenue recognition guidance. Economic challenges around the world continue to have broad financial reporting implications. While not an all-inclusive list, this Dataline is intended to serve as a timely reminder of leading practices and lessons learned on key issues that companies should consider as they navigate the year-end financial reporting process.

  • Dataline
    Dataline: New fair value measurement standard -- Implementation guidance for new disclosure requirements

    2/27/12 | Assurance services

    In May 2011, the FASB issued Accounting Standards Update No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (the ASU). The ASU resulted from a joint project with the International Accounting Standards Board (IASB). The IASB also issued IFRS 13, Fair Value Measurement, in May 2011. Many of the changes to existing fair value measurement guidance represent clarifications and are intended to align U.S. GAAP and IFRS. However, certain of the amendments to U.S. GAAP are substantive and several new disclosures are required. This Dataline includes a series of questions and answers providing implementation guidance on selected new disclosure...