PwC comment letters

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

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.

PwC comments on SEC proposed rule on liquidity risk management for funds

01/13/16

PwC addressed some accounting and financial reporting questions arising from the proposed optional use of swing pricing.

PwC comments on FASB's proposed changes to the definition of materiality

12/08/15

PwC supports the FASB's proposed changes to the definition of materiality, subject to a specific recommendation.

PwC responds to the SEC's first release on Disclosure Effectiveness project

11/30/15

PwC supports the SEC's focus on the effectiveness of certain financial disclosures and offers additional observations.

PwC comments on proposed revisions to the IASB's conceptual framework

11/25/15

PwC generally supports the revisions to the IASB's conceptual framework, but suggests some clarifications.

PwC comments on the presentation of intragroup transactions

11/23/15

PwC believes that the agenda decision goes beyond clarifying or explaining the requirements of IFRS 5.