Simplifying goodwill impairment testing
FASB simplifies the goodwill impairment test, reducing cost and effort, and precision
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Simplifying goodwill impairment testing
FASB simplifies the goodwill impairment test, reducing cost and effort, and precision.
Read our insights on FASB's new goodwill impairment standard
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Hedge accounting: It's not just for banks
Hedge accounting changes are coming. Read our C-suite summary of the benefits of the forthcoming FASB guidance to corporates.
New stock compensation guidance: fixes for volatility and unpredictability
New stock compensation guidance causes more volatility and unpredictability. Compensation design strategies may help.
Preparing for the new credit loss model
Key considerations when preparing to implement the FASB’s new credit loss model (CECL).
New accounting guidance creates volatility in effective tax rates
Learn why two new US GAAP accounting standards could cause volatility in effective tax rates.
Recently issued accounting standards - Governance considerations
Reviewing disclosures about new accounting standards? We tell you what those in oversight roles should be asking management.
The reward of gender pay equity through the lens of data and analytics
Over the past year, you’ve probably heard a lot about the gender pay gap in the news. The topic has dominated headlines and was a point of discussion at the World Economic Forum. Additionally, increased state and federal regulations have brought this issue to the forefront of CEO’s and Chief Human Resources Officer’s minds.
Brexit’s potential financial impact on US companies
Brexit will likely cause financial volatility in the near-term; the longer-term impact is still unclear.
Are leases embedded in your contracts?
FASB’s new leasing guidance requires lessees to record leases embedded in other arrangements on their balance sheets.
Lessor accounting: how the new lease and revenue standards interact
PwC discusses the interaction between the FASB’s new leasing and revenue guidance for lessors.
Is additional shareholder value tied up in your real estate?
Got significant real estate or leasehold interests? Monetizing them may unlock shareholder value, but there are challenges.
Managing pension costs - some solutions are time-sensitive
There are ways employers can manage pension liabilities and control costs associated with providing lifelong benefits.
Spin-off transactions - Governance considerations
Spin-offs have seen a resurgence in recent years. Learn about the governance issues associated with these transactions.
Foreign currency risk management in today’s volatile currency environment
PwC describes strategies and the associated accounting implications for hedging foreign currency risks.
Structured payables - could they be debt? (Revised November 14, 2016*)
PwC describes a structured payable program and how to evaluate whether the trade payable should be considered debt.
Stop! Did your executive really request that wire transfer?
Companies are falling victim to wire transfer scams, costing victims more than $1 billion in just the last 18 months.
Greece's bailout - Financial reporting considerations
PwC examines the financial reporting implications of Greece's bailout package.
Sustainability disclosures - Is your company meeting investor expectations?
Demand for sustainability disclosures continue to rise. Can your company benefit from sustainability disclosure guidance?
Shareholder activism - Are you prepared to respond?
Shareholder activism is on the rise. Is your company a likely target?
New revenue guidance - where does it stand?
Will an additional year to adopt the new revenue accounting standard impact your company’s implementation plan?
Changes in the C-suite can affect segment reporting
What are key factors a company should consider to determine segments? Who is making decisions and what data they use.
Financial reporting implications of foreign currency volatility - what can your company do?
PwC offers suggestions for how the financial statement impact of recent foreign currency volatility may affect disclosure.
Spin-off transactions - creating a new public entity
Spin-offs represent a growing trend in recent years. Is there one in your future? Gain insight into the spin-off process including developing carve-out financial statements and creating a sustainable stand-alone entity.
