Loans and investments

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Accounting guide , PwC US

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

This guide was partially updated in November 2020.

Our Loans and investments guide has been updated to include a new chapter on accounting for beneficial interests. We’ve also updated it to include clarifications on the interaction between ASC 321, ASC 323, and ASC 815 and address the recently issued ASU 2020-08 for amortizing premiums on certain callable debt securities. Our guide provides insights on the accounting for loans and investments post adoption of the recognition and measurement standard and the new credit losses standard. 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.

Contact us

Tom Barbieri

Tom Barbieri

Deputy Chief Accountant, National Professional Services Group, PwC US

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