Our month of podcasts on financial statement presentation continues. In this episode, we discuss the significance of income statement presentation in portraying financial performance and break down key areas of judgment and practical challenges.

For more, read chapter 3 of our Financial statement presentation guide.

Q1 2024 Quarterly sustainability webcast — March 5

With no final rule on climate disclosure from the SEC, some may wonder if ESG reporting is still happening for US companies. We assure you – it is. Join us for updates on disclosure requirements for companies (including private companies) “doing business” in California and many companies operating in the European Union. In addition, there are proposals from various state legislatures and other jurisdictions around the world on sustainability reporting that could scope in even more companies or add to the growing list of reporting requirements.

We share the latest developments as well as insights on how to keep track of final requirements, proposed legislation, and even voluntary frameworks. Our speakers are in the market every day talking to companies, standard setters, and regulators about this ever-changing landscape.

Register to earn up to 1.5 CPE credits.

Q1 2024 Quarterly accounting webcast — March 13, March 19, or March 28

Join us for discussion of key accounting and reporting reminders as companies close out Q1 2024. Our specialists will share insights on new FASB guidance, Pillar Two and other income tax updates, SEC reporting developments, and more.

Register to earn up to 1.5 CPE credits.

EU member state representatives unanimously approved the AI Act, setting the stage for its formal adoption in April. Find out how to prepare in PwC’s The Next Move.

On February 8, the SEC and the Commodity Futures Trading Commission jointly adopted amendments to Form PF, the confidential reporting form for certain SEC-registered investment advisers to private funds. The amendments aim to provide greater insight into private funds’ operations and strategies; assist in identifying trends, including those that could create systemic risk; improve data quality and comparability; and reduce reporting errors.

The amendments enhance reporting by large hedge fund advisers on qualifying hedge funds, reporting on basic information about advisers and the private funds they advise, and reporting concerning hedge funds. In addition, the rule amends how advisers report complex structures such as master-feeder and parallel funds as well as removes aggregate reporting for large hedge fund advisers.

The amendments will become effective one year after publication of the adopting release in the Federal Register.