Financial statement presentation

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Accounting guide , PwC US

The Financial statement presentation guide provides comprehensive guidance related to FASB disclosure requirements, and our related interpretations.

This guide was partially updated in November 2020.

Our financial reporting guide, Financial statement presentation, details the financial statement presentation and disclosure requirements for common balance sheet and income statement accounts. It also discusses the appropriate classification of transactions in the statement of cash flows, and addresses the requirements related to the statements of stockholders’ equity and other comprehensive income. In addition, the guide covers the presentation and disclosures related to:

  • Earnings per share calculations
  • Commitments, contingencies, and guarantees
  • Changes in estimate, accounting principles, and errors
  • Subsequent events
  • Parent company-only financial statements
  • Limited liability companies and partnerships

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  1. Click on the button below to open document:
    Financial statement presentation
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

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Heather Horn

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