The FASB’s proposal would impact the presentation of net benefit cost and limit the amount eligible for capitalization.
The FASB’s proposal would result in certain changes to pension disclosures.
PwC does not believe the proposal improves fair value disclosure effectiveness.
PwC expresses concerns about the cost/benefit of certain provisions of the FASB’s proposed government assistance disclosures.
PwC supports the overall direction of the proposal, but provides suggestions for the FASB's consideration.
PwC addressed some accounting and financial reporting questions arising from the proposed optional use of swing pricing.
PwC supports the FASB's proposed changes to the definition of materiality, subject to a specific recommendation.
PwC supports the SEC's focus on the effectiveness of certain financial disclosures and offers additional observations.
PwC generally supports the revisions to the IASB's conceptual framework, but suggests some clarifications.
PwC believes that the agenda decision goes beyond clarifying or explaining the requirements of IFRS 5.