In depth

Analysis, views, and insight on significant financial reporting developments

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FAQ: Lessee accounting for right-of-use assets in operating leases

FAQ: Lessee accounting for right-of-use assets in operating leases

Read our FAQ on the subsequent measurement of right-of-use assets in operating leases.

Detailing the new accounting for long-duration contracts of insurers

Detailing the new accounting for long-duration contracts of insurers

We’ve updated our In depth to reflect our latest thinking on the implementation of the new long-duration insurance guidance.

Frequently asked questions: Accounting considerations of US tax reform (updated December 18, 2018)

FAQ: Accounting considerations of US tax reform

Guidance on US tax reform accounting continues to evolve. We’ve updated our FAQs to reflect recent developments.

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David Schmid

IFRS & US Standard Setting Leader, National Professional Services Group, PwC US

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