PwC responds to the FASB’s proposed codification improvements to CECL

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.

Comment letter , PwC US Jul 24, 2019

What does PwC think about the FASB’s latest improvements to the new credit loss standard? Read here.

Download PwC responds to the FASB’s proposed codification improvements to CECL

Overview

PwC submitted a response letter expressing support for the FASB’s proposal to make codification improvements to the new credit losses standard. The proposed amendments clarify the guidance related to negative allowances and financial assets secured by collateral maintenance provisions, provide transition relief for troubled debt restructurings, and provide disclosure relief to accrued interest receivables.

Subscribe to PwC's accounting weekly news

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

Linkedin Follow Twitter Follow Email
Chip Currie

Chip Currie

Partner, National Professional Services Group, PwC US

Linkedin Follow Email
David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

Linkedin Follow Twitter Follow 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 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.