viewpoint.pwc.comViewpoint

Accounting and reporting Accounting and reporting Effective dates of FASB standards - PBEs Effective dates of FASB standards - non PBEs In briefs In depths In the loops Podcasts Points of view PwC comment letters SEC comment letter trends The quarter close Videos Webcasts Weekly newsletter Accounting and reporting guides Accounting and reporting guides Bankruptcies and liquidations Business combinations and noncontrolling interests Carve-out financial statements Consolidation Crypto assets Derivatives and hedging Equity method investments and joint ventures Fair value measurements Financial statement presentation Financing transactions Foreign currency Health care entities IFRS and US GAAP: Similarities and differences Income taxes Insurance contracts for insurance entities (post ASU 2018-12) Insurance contracts for insurance entities (pre ASU 2018-12) Inventory Investment companies Investments in debt and equity securities (pre ASU 2016-13) Leases (ASC 842) Loans and impairment (pre ASC 326) Loans and investments (post ASU 2016-13 and ASC 326) Not-for-profit entities Pensions and other employee benefits Pharmaceutical and Life Sciences PPE and other assets Reference rate reform Revenue from contracts with customers (ASC 606) Software costs Stock-based compensation Sustainability reporting Transfers and servicing of financial assets Utilities and power companies ESG/Sustainability reporting SEC reporting SEC reporting SEC Rules and Regulations Regulation C Regulation 13E Regulation G Regulation 14A Regulation S-K Regulation 15D Regulation S-X Selected Exchange Act Rules Regulation 12B Selected Securities Act Rules Regulation 13A SEC Interpretive Guidance SEC Financial Reporting Manual (FRM) Compliance and Disclosure Interpretations (CDIs) Staff Accounting Bulletins (SABs) Staff Legal Bulletins (SLBs) Securities Act and Exchange Act Industry Guides Corporate Finance Disclosure Guidance Topics SEC Frequently Asked Questions (FAQs) SEC Forms and Schedules SEC Volume Center for Audit Quality Meeting Highlights SEC Regulations Committee Highlights International Practices Task Force Hot topics Hot topics Acquisitionsstrategic investments Compensation and employee benefits Financial instruments Income tax accounting Insurance contracts by insurance and reinsurance entities Lease accounting Revenue recognition Standard setters and regulators Standard setters and regulators AICPA FASB ASUs Codification Concepts Statements Exposure Drafts PCC revenue implementation memos Pre-Codification content PwC response letters to FASB Staff Papers Staff QAs TRG memos - credit losses TRG memos - revenue X-ref tool (pre-Cod to Cod) GASB PCAOBYour recent searches Suggested terms Suggested guidance Search Search Sign in \ Register {{helloMessage}} Profile Log out My favorites You haven't set any favorites so far. {{favoriteList.title}} {{favoriteList.country}} {{favoriteList.content}} View all favorites US \ EN Canada (English) Canada (French) Global (English) Japan (Japanese) United Kingdom (English) United States (English) of Welcome to Trusted answers, timely insights PwC mobile app Bring the powercontent of direct to your mobile device with PwC’s mobile app. US Mobile app Download now » Download now » Bring the powercontent of direct to your mobile device with PwC’s mobile app. US Mobile app Download now » Download now » Talking ESG: The challenge – and promise – of a circular economy We discuss why companies are focused on efficient resource use and re-use (also known as circularity), and the challenges and opportunities this creates. US Podcast 09 May 2024 Listen now » Listen now » We discuss why companies are focused on efficient resource use and re-use (also known as circularity), and the challenges and opportunities this creates. US Podcast 09 May 2024 Listen now » Listen now » Talking ESG: FAQs on the SEC climate disclosure rules We answer questions received from SEC filers on the new SEC climate disclosure rules. US Podcast 02 May 2024 Listen now » Listen now » We answer questions received from SEC filers on the new SEC climate disclosure rules. US Podcast 02 May 2024 Listen now » Listen now » Navigating the SEC climate-related disclosure requirements This is a comprehensive summary of the final SEC climate disclosure rules. US In depth 2024-01 14 March 2024 | Updated 11 April 2024 Read more » SEC adopts climate-related disclosure rules We describe the main provisions of the SEC's new rules to enhance public company disclosures related to the risks and impact of climate matters. US In brief 2024-02 07 March 2024 | Updated 04 April 2024 Read more » Suggested for youPCAOB proposes additional reporting by auditors The PCAOB issued proposals to require certain firms to publicly report firm and engagement metrics, as well as other specific information about the firm. US In brief 2024-04 18 April 2024 Accounting for Pillar Two: Frequently asked questions Frequently asked questions on the impacts of the Pillar Two global minimum tax on interim and annual financial reporting US In depth 2024-02 03 April 2024 25.1 Segment reporting—overview The objective of ASC 280, Segment Reporting, is to provide information about the different types of business activities in which a reporting entity engages US Financial statement presentation guide 31 March 2024 9.8 Sales- or usage-based royalties Licenses of intellectual property frequently include fees that are based on the customer’s subsequent usage of the IP or sale of products. US Revenue guide 31 March 2024 The quarter close - first quarter 2024 PwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your quarterly reporting. US The quarter close 2024-Q1 20 March 2024 In summary... This edition covers relevant accounting and reporting developments for Q1 2024 Spotlight on the Pillar Two tax legislation Reminders for reporting discontinued operations Read More PwC comments on PCAOB proposal related to company noncompliance v2 Our letter supplements our original comments and includes four recommendations for the Board to consider in moving forward. US PwC comment letter 18 March 2024 PCAOB solicits additional feedback on its noncompliance proposal The PCAOB held a public roundtable to solicit feedback on its proposal on auditor consideration of a company's noncompliance with laws and regulations. US In brief 2024-03 12 March 2024 Suggested for you PCAOB proposes additional reporting by auditors The PCAOB issued proposals to require certain firms to publicly report firm and engagement metrics, as well as other specific information about the firm. In summary... Read More More Less US In brief 2024-04 18 April 2024 Accounting for Pillar Two: Frequently asked questions Frequently asked questions on the impacts of the Pillar Two global minimum tax on interim and annual financial reporting In summary... Read More More Less US In depth 2024-02 03 April 2024 25.1 Segment reporting—overview The objective of ASC 280, Segment Reporting, is to provide information about the different types of business activities in which a reporting entity engages In summary... Read More More Less US Financial statement presentation guide 31 March 2024 9.8 Sales- or usage-based royalties Licenses of intellectual property frequently include fees that are based on the customer’s subsequent usage of the IP or sale of products. In summary... Read More More Less US Revenue guide 31 March 2024 The quarter close - first quarter 2024 PwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your quarterly reporting. In summary... This edition covers relevant accounting and reporting developments for Q1 2024 Spotlight on the Pillar Two tax legislation Reminders for reporting discontinued operations Read More More Less US The quarter close 2024-Q1 20 March 2024 PwC comments on PCAOB proposal related to company noncompliance v2...