Loans and investments

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Accounting guide , PwC US

Download our updated Loans and investments guide today for new insights, examples, and guidance related to the new credit losses and the recognition and measurement standards.

This guide was fully updated in October 2019.

Download the guide Loans and investments

We’ve updated our Loans and investments guide.

This updated guide provides expanded guidance 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 new standards.

Key topics include:

  1. Accounting for debt and equity investments
  2. Accounting for loans
  3. Accounting for insurance contracts and captive insurance
  4. Interest income
  5. CECL and the AFS debt impairment model
  6. Purchased financial assets with credit deterioration
  7. Accounting for TDRs, modifications, foreclosures, and sales of real estate

Downloading the guide onto an iPad

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.

Subscribe to PwC's accounting weekly news

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