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Accounting guide , PwC US

Implementing the new CECL guidance? Make sure you download our updated Loans and investments guide for new insights on transition and disclosure relief.

This guide was partially updated in March 2020.

Download the guide Loans and investments

We’ve updated our Loans and investments guide for new insights on transition and disclosure relief. The guide provides 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 standards.

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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Tom Barbieri

Tom Barbieri

Partner, National Professional Services Group, PwC US

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