PwC comment letters

PwC responses to proposals or concept releases issued by various standard setter organizations and regulators

PwC comments on SEC’s Regulation S-K Concept Release

07/21/16

Read PwC’s response to the SEC’s Concept Release related to improvements to Regulation S-K.

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 PCAOB Post-Implementation review of AS 7

06/30/16

PwC is supportive of AS 7 and PCAOB post-implementation reviews in general

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 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 FASB’s pension disclosure exposure draft

04/25/16

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

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.