FASB comment letters

PwC comments on proposed update to the derecognition of nonfinancial assets

08/05/16

PwC responded to the proposed clarification of the scope of ASC 610-20 and the accounting for partial sale transactions.

PwC comments on FASB’s proposed amendments on ASU 810, Consolidation

07/25/16

PwC supports proposed amendments to how entities should consider interests held through related parties under common control.

PwC comments on simplifying the measurement of goodwill impairment

07/08/16

PwC supports the proposed simplification to eliminate Step 2 of the current goodwill impairment test.

PwC comments on proposed technical corrections to new revenue standard

06/30/16

PwC generally supports the FASB efforts to respond to concerns raised by constituents about the new revenue standard.

PwC comments on proposed technical corrections and improvements

06/30/16

We support the FASB’s ongoing efforts to provide regular updates, corrections, and improvements to the Codification.

PwC comments on FASB’s pension disclosure exposure draft

04/25/16

The FASB’s proposal would result in certain changes to pension disclosures.

PwC comments on FASB pension presentation and capitalization exposure draft

04/25/16

The FASB’s proposal would impact the presentation of net benefit cost and limit the amount eligible for capitalization.

PwC comments on the FASB’s proposed amendments to the fair value disclosures

02/29/16

PwC does not believe the proposal improves fair value disclosure effectiveness.

PwC comments on the FASB’s proposal related to government assistance disclosures

02/10/16

PwC expresses concerns about the cost/benefit of certain provisions of the FASB’s proposed government assistance disclosures.

PwC comments on the FASB’s proposed changes to the definition of a business

01/22/16

PwC supports the overall direction of the proposal, but provides suggestions for the FASB's consideration.