PwC submits agenda request on clarification of equity securities accounting

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Comment letter , PwC US Jul 27, 2018

We request that the EITF provide clarification on the accounting for equity securities without readily determinable fair values.

Overview

PwC submitted an agenda request to the FASB asking that the EITF provide clarification on the accounting for equity securities without readily determinable fair values. Various questions have arisen related to the interaction of ASC 321 and ASC 323 and how these standards should be applied when electing the measurement alternative. PwC believes that this is a narrow issue that can be resolved in a short period of time by the EITF.

Contact us

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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