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Close the year with confidence and prepare for what’s ahead
PwC’s Private company insights is an annual resource designed to help finance and accounting leaders of private companies effectively close the financial year and prepare for what’s ahead. This year’s edition focuses on navigating the accounting and reporting implications of today’s macroeconomic and geopolitical environment, as well as emerging business, tax, sustainability and technology trends affecting private companies.
It explores how current economic conditions, tariff developments, and recent tax legislation could affect key financial reporting areas such as impairment, revenue recognition, accounting estimates, and income taxes, and it highlights considerations for private companies pursuing public market transactions.
The publication also brings together insights on topics such as cybersecurity, the use of AI, and operational changes underway at private companies, and it summarizes sustainability reporting developments in the US and Europe, including California’s climate disclosure laws and evolving European sustainability standards.
Finally, the publication summarizes key US GAAP standards effective for private companies, including, among others, fair value measurement of equity securities subject to contractual sale restrictions and joint venture formation guidance. It also highlights standards eligible for early adoption in the current period and beyond. For each, the report provides an overview of the requirements, effective dates and potential implications for private companies.
We hope this publication serves as a practical resource as you complete your year-end financial reporting and prepare for the evolving challenges and opportunities ahead.
Download private company insights
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