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 September 2020.

Our Loans and investments guide was updated in August for recently issued guidance and in September to include a new chapter on accounting for beneficial interests. 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.

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Tom Barbieri

Tom Barbieri

Partner, National Professional Services Group, PwC US

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