PwC responds to the FASB’s proposed improvements to ASC 326

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Comment letter , PwC US Sep 17, 2018

The FASB proposed updates to the non-PBE implementation date and scope of the credit losses standard. Find out what we think.


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 align the implementation date for nonpublic business entities’ annual and interim financial statements and clarify that operating lease receivables should be accounted for under the new leases guidance.

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Heather Horn

Heather Horn

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

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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