Practical tip

Highlights tips on applying financial reporting requirements with one or more practical examples

Practical tip: Pushdown accounting in common control transactions

06/17/16

This Practical tip clarifies how pushdown accounting under ASU 2014-17 continues to impact common control transactions.

Presentation of debt issuance costs and commitment fees

12/11/15

This Practical tip clarifies balance sheet presentation of debt issuance costs and initial up-front commitment fees for revolvers.

Discontinued operations and dispositions

12/10/15

This Practical tip explains how the distinction between the definition of a discontinued operation and a significant disposal impacts SEC reporting.

Selected quarterly financial data subsequent to an initial public offering

09/18/15

Selected quarterly financial data described in Item 302(a) of Regulation S-K is generally not required to be included in a prospectus for an initial public offering, but is required in registration statements on Form S-1 and in Annual Reports on Form 10-K filed subsequent to the completion of an initial public offering and the registration of securities under Section 12(b) or 12(g) of the Exchange Act. This practical tip explains the requirements for providing selected quarterly financial data in filings and gives a practical example.

Updating interim financial statements in registration statements

04/17/15

Explaining the SEC staff accommodation about the need to update interim financial statements in registration statements.

Practical tips on applying existing financial reporting requirements

02/07/15

This PwC series offers tips on applying existing financial reporting requirements with one or more practical examples.

Reporting considerations for a discontinued operation subsequently retained

12/19/14

This Practical tip discusses the presentation of a discontinued operation subsequently retained, and the reporting requirements in subsequent registration statements.

Accounting for discontinued operations subsequently retained

12/11/14

This Practical tip discusses the accounting for discontinued operations subsequently retained by an entity.

SEC filings considerations when a private company applies PCC standards

12/11/14

This Practical tip explains presenting financial information of a private company applying PCC standards in SEC filings.

Management’s internal control reporting for newly public companies

12/01/14

This Practical tip provides guidance regarding Management’s internal control reporting requirements for newly public companies.