As hard as it is to believe, the end of the second quarter is upon most of us. To help you get ready for the next financial reporting cycle, The quarter close takes a look at this quarter's financial reporting and accounting hot topics. And our What’s next podcast provides CFOs’ views on recovery strategies for finance teams.
Did you submit a question during our Q2 accounting webcast? Even if you couldn’t join the webcast, you’ll find this episode helpful as we answer the most common questions on recent accounting developments.
If you missed the June 17 and June 23 airings of our Q2 accounting webcast, there’s still time to register for the final June 29 CPE-eligible replay.
In this edition of The quarter close, we cover COVID-19-related accounting and reporting considerations, including employee restructuring costs, liquidity and financing arrangements, and the FASB staff Q&As on rent concessions and hedging. Read our publication, or listen to our on-demand audio version.
Hear PwC’s Vice Chair and Chief Clients Officer, Amity Millhiser, discuss what’s on the minds of CFOs— return to work, rebuilding revenues, cutting costs, and why tech spending will not be cut.
There are several ways that asset acquisitions impact deal models differently than business acquisitions. Which one better suits your strategy? Our In the loop highlights the most common differences to help companies recalibrate their deal models.
For more information, listen to our podcast, Asset vs. business acquisition: The differences you need to know.
Recent thought leadership from the Governance Insights Center focuses on helping audit committees close out the quarter and includes special considerations in light of COVID-19. Check out the Q2 2020 audit committee agenda topics that may arise at the next meeting.
The financial services industry has big, bold changes ahead. To succeed, companies will need to leverage the lessons of the past 100 days. Learn more in the latest blog from Neil Dhar, PwC’s US Financial Services Industry Leader.
The COVID-19 pandemic and current stock market volatility have created an economic environment likely to have significant accounting consequences. In this edition, we discuss industry considerations such as navigating global tax challenges, filer status, SEC comment letter trends, and more.
Read PwC’s comments on the GASB's proposed Q&As on accounting for the CARES Act and COVID-19.
On June 23, the Division of Corporation Finance and the Office of the Chief Accountant of the SEC each issued additional statements regarding important considerations for SEC registrants in upcoming financial reporting in the current environment. The guidance addresses a variety of topics, including MD&A/disclosure items, significant estimates/judgments, going concern assessments, and internal controls.