Our guide provides accounting guidance for reporting entities in the utility and power industry to consider in the preparation of financial statements in accordance with US GAAP.
PwC is pleased to offer the 2013 edition of our popular publication, Guide to Accounting for Transfers and Servicing of Financial Assets.
PwC's comprehensive guide to the new US GAAP leases guidance.
This PwC guide explains the principles of accounting and financial reporting for business combinations and noncontrolling interests (ASC 805) under U.S. GAAP and IFRS.
PwC's guide provides our insight to the accounting for derivative instruments and hedging activities under U.S. GAAP.
A comprehensive guide to consolidation and equity method of accounting under US GAAP.
Designed to alert companies, investors, and other capital market participants, this guide reviews the major differences between IFRS and US GAAP and offers insight into the level of change on the horizon.
PwC's popular global guide to fair value measurements helps entites apply U.S. GAAP and IFRS related to fair value, ASC 820, and IFRS 13.
The application of the guidance contained in ASC 718, Compensation—Stock Compensation, continues to be a complex undertaking. The guidance's many nuances impact not only the accounting for employee stock-based compensation, but also the related corporate income tax accounting, the calculation of earnings per share, and the presentation of the cash flow statement. The 2013 second edition of our stock-based compensation guide explains those and many other issues.
PwC's popular Financial statement presentation guide addresses U.S. GAAP presentation and disclosure requirements of common balance sheet and income statement accounts.