Subscribe to PwC's accounting weekly news
Accounting guide , PwC US
The Financing transactions guide is a roadmap to the accounting for the issuance, modification, and extinguishment of debt and equity instruments.
This guide was fully updated in October 2020.
Our Financing transactions guide provides a summary of the guidance relevant to the accounting for debt and equity instruments and serves as a roadmap to help you evaluate the accounting requirements for a particular transaction. Specifically, the guide explains the accounting guidance and provides our interpretations and illustrative examples on a variety of topics, including:
Our updated Financial statement presentation guide provides comprehensive guidance related to FASB disclosure requirements, and our related interpretations.
Virtually all companies will have a debt transaction in their lifecycle. PwC's Suzanne Stephani discusses the key steps in the debt restructuring model.
© 2016 - 2021 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.