Loans and investments

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Accounting guide , PwC US

The Loans and investments guide discusses the accounting for loans and investments, including the recognition of interest, income, and impairment.

This guide was partially updated in March 2020.

The Loans and investments guide provides guidance on the accounting for loans and investments after the adoption of the FASB’s recognition and measurement standard and the new credit losses standard. This includes guidance on the accounting for interest income, impairment, purchased financial assets with credit deterioration, refinancing, and forclosures. This guide also addresses the presentation and disclosure requirements, as well as the effective date and transition for the standards.

Downloading the guide onto an iPad

  1. Click on the button below to open document:
    Loans and investments
  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.

Also, listen to our podcast episodes below on implementing the CECL standard

Think the new credit losses (CECL) standard doesn’t impact non-financial companies? We explain why it impacts all companies and share lessons learned.

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Tom Barbieri

Tom Barbieri

Partner, National Professional Services Group, PwC US

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