Year-end financial reporting considerations

In depth Dec 13, 2017

See our summary of the 2017 financial reporting topics that may impact this year’s reporting cycle.

Overview

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:

  • Guidance with potential benefits to early adoption
  • Future accounting pronouncements
  • Impairment considerations
  • Statement of cash flows
  • Tax accounting
  • Definition of a public business entity
  • Regulatory perspectives

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.

Countdown the year-end with us

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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To have a deeper discussion, contact:

David Schmid

IFRS & US Standard Setting Leader, National Professional Services Group

Email

Mark Pollock

Partner, National Professional Services Group

Email


Contact us

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

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