Loans and investments

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.

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

Related content

Current expected credit loss model (CECL): PwC Video

Current expected credit loss model (CECL)

Whether your company is public or private, the new current expected credit loss model (CECL) remains an important issue.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.
COVID-19: CECL consideration questions, answered: PwC accounting podcast

COVID-19: CECL consideration questions, answered

To help navigate uncertain times, hear PwC partners discuss CECL considerations as companies look ahead to their March 31 reporting.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.
Revenue, leases and CECL: Lessons learned from implementation: PwC accounting podcast

Revenue, leases and CECL: Lessons learned from implementation

Using the revenue, leases and CECL standards as examples, PwC discusses best practices for implementing accounting changes and shares lessons learned.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.
Implementing the CECL standard: PwC accounting podcast

Implementing the CECL standard: 5 things you need to know

As companies prepare for adoption of the CECL standard, we discuss 5 things you need to know about the ongoing implementation efforts and lessons learned.

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.

Contact us

Tom Barbieri

Tom Barbieri

Partner, National Professional Services Group, PwC US

Email
Follow us
Issues Accounting and reporting Auditing Governance insights Regulations Tax Strategy and operations Cybersecurity Human resources Mergers & acquisitions Risk management Sustainability Technology
Featured topics COVID-19 - Accounting and reporting resource center Acquisitions and strategic investments Compensation and benefits accounting Corporate turnarounds and impairments Derivatives and hedge accounting Fair value measurement Financial instruments IFRS in the US Income tax and tax reform Insurance contracts Lease accounting Not-for-profit accounting Private company accounting Revenue recognition issues Year-end financial reporting
Publications Accounting guides IFRS news In brief In depth In the loop PwC comment letters PwC point of view SEC comment letter trends The quarter close Weekly newsletter
Podcasts, webcasts and videos PwC's accounting podcast Webcasts Videos On-demand CPE
Standard setters AICPA CAQ COSO FASB GASB IASB PCAOB SEC
Industries Asset management Automotive Banking and capital markets Communications Energy and mining Entertainment and media Financial services Health industries Industrial products Insurance Private equity Power and utilities Private company services Retail and consumer Technology
About CFOdirect Subscribe to PwC's accounting weekly news What's new Resources Contact us

© 2016 - 2020 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.