Introducing In depth (formerly Dataline): A look at financial reporting issues


A lot has changed since our Dataline publication series was first introduced many years ago. We’ve recently reevaluated its overall purpose, content, and name. We’ve renamed our Dataline publication series to In depth going forward.

Why change the name?

The new name complements and better relates them to our In brief series. As its name suggestions, an In brief provides a timely, high-level overview of a significant financial reporting development that's quick and easy to read (typically in no more than two pages). On the other hand, a Dataline provides a more ‘in depth’ look at a financial reporting development, generally by taking a deeper dive into the subject and providing more detailed analysis and insight. Thus, the new name — In depth – more simply and clearly communicates what the document contains.

The second reason is to align the name with a similar type of international publication currently known as Practical guides issued by PwC's Global Accounting Consulting Services team. The Practical guide publication series is also being renamed In depth going forward.

What else is changing?

Document sections

We’ve made some changes to the In depth format. You’ll see the main sections contained in an In depth have changed. The sections of an In depth will typically include:

  • At a glance
  • Background (if applicable)
  • Key provisions / Practical issues
  • What’s next

Document size

You’ll also rarely see an In depth that exceeds 15 pages. We’re limiting In depths to 15 pages (with rare exceptions, such as our first one on the new FASB/IASB revenue standard) and focusing them on the key provisions / practical issues you need to know — i.e., not every provision/point of a proposal or final standard/rule will be covered.

Issue numbers

The issue numbering scheme for these publications will be slightly different from Datalines to distinguish In depths issued by PwC's Global ACS team from those issued by PwC-US and other territories. A two or three letter abbreviation will be added to the In depth’s issue number to indicate the issuing territory using TTYYYY-XX (or TTTYYYY-XX), where TT or TTT is the territory abbreviation, YYYY is the year, and XX is the sequential number of the publication for that year. So for example, US-issued In depths will be numbered US2014-01, US2014-02,…, etc. International In depths will be numbered INT2014-01, INT2014-02,…, etc. (Note: We are also implementing the same numbering scheme for In briefs in order to distinguish those issued by the US and other territories.)

Document location

Lastly, to help facilitate the transition from Dataline to In depth, existing Datalines and new In depths will be included in a single publication category called “Dataline / In depth” in CFOdirect. We'll update the publication category name to just "In depth" down the road.