While not intended to be an exhaustive list of all year-end reporting considerations, this publication revisits the 2017 financial reporting topics that continue to present challenges to financial statement preparers because of the topics’ complexity or unique nature. We also highlight a few standards available for early adoption that could reduce complexity.
This publication addresses the following topics:
We also provide references to other PwC publications where additional guidance can be found and links to our video perspectives where you can hear PwC professionals discuss some of these topics.
PwC highlights the top five financial reporting reminders for 2017. These reminders include accounting for disasters and insurance recoveries, the new goodwill standard, valuation allowances, the definition of a public business entity, and changes to auditor reporting.
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