Year-end financial reporting considerations

In depth Dec 22, 2016

Our summary of the 2016 financial reporting topics that may impact this year’s reporting cycle.


While not a list of all year-end reporting considerations, we are providing summaries, links, and references for topics that continue to present challenges to financial statement preparers because of their complexity or unique nature.

Our publication addresses topics in the following areas:

  • Adoption of new standards
  • Balance sheet classification
  • Equity method investments
  • Compensation accounting
  • Reorganizations and restructurings
  • Tax accounting
  • Non-GAAP measures

Throughout, we provide references to other PwC publications where additional guidance can be found. We also provide links to our video perspectives where you can hear PwC professionals discuss some of these topics. Lastly, we have provided a link to a list of standards eligible for adoption in the 2016 reporting cycle.

Contact us

David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group

Follow us