Suggested for you

Suggested for you

04 May 2022

Perspectives on SAB 121 and safeguarding crypto assets

This In depth discusses the guidance in SAB 121 and addresses frequently asked questions related to safeguarding crypto assets.

In summary...

  • SAB 121 addresses the accounting for obligations to safeguard crypto-assets.
  • In-scope entities will recognize a safeguarding liability and related asset.
  • SEC registrants are expected to comply with the guidance in Q2 2022.
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US In depth 2022-03

30 April 2022

About the Not-for-profit entities guide

Accounting for contributed nonfinancial assets? Read our updated Not-for-profit guide for a discussion of key accounting and financial reporting issues.

In summary...

  • Our guide focuses on accounting for not-for-profit entities.
  • Partially updated in April 2022.
  • Updated chapter 7 for ASU 2020-07 and additional considerations and insights.
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US NFP guide

31 March 2022

SAB 121: Accounting for obligations to safeguard crypto-assets

The SEC issued guidance for reporting entities that perform certain custodial type activities and maintain the cryptographic key information.

In summary...

  • SAB 121 addresses the accounting for obligations to safeguard crypto-assets.
  • In-scope entities will recognize a safeguarding liability and related asset.
  • SEC registrants are expected to comply with the guidance in Q2 2022.
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US In brief 2022-06

31 March 2022

Why US companies should not ignore Europe's ESG proposals

PwC explores the proposed requirements of the European Commission's Corporate Sustainability Reporting Directive and what it may mean for US companies.

In summary...

  • The proposed European Commission regulation mandates sustainability reporting
  • US companies with European subsidiaries may be impacted if in scope
  • Proposed disclosures would be more robust than current reporting by US companies
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US In the loop

31 March 2022

SEC comment letter trends

Our analysis of SEC comment letters identifies the frequency of topics addressed by the SEC staff and how focus areas have changed over time, as well as provides sample text from the SEC staff’s comments.

In summary...

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US SEC Comment Letter Trends

31 March 2022

About the Fair value guide

PwC is pleased to offer our global accounting and financial reporting guide for Fair value measurements.

In summary...

  • This guide focuses on the accounting for fair value measurements under ASC 820.
  • Also includes PwC's insights on the fair value framework & illustrative examples
  • Fully updated as of March 31, 2022.
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US Fair value guide

10 March 2022 | Updated 05 May 2022

Implications of the Russian government's invasion of Ukraine

This In depth highlights the accounting and reporting matters companies may need to consider as a result of the Russian government's invasion of Ukraine.

In summary...

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US In depth 2022-01

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Trending on PwC.com

04 May 2022

US Governance Insights Center

Ramping up board effectiveness

Outside directors bring the experience, fresh perspective, objectivity, and credibility that private company boards may not know they are missing.

US PwC insights

25 April 2022

US Digital Assurance and Transparency

Trust and risks in the metaverse

Guidelines to help address six key metaverse trust challenges

US PwC insights

19 April 2022

US Digital Assurance and Transparency

“Controlled” outsourcing

As outsourcing becomes more dynamic, so do the risks. How to manage control issues for hybrid models, managed services and more.

US PwC insights

18 April 2022

US Insourced Solutions for Tax

How changing the rules of the game can help tax executives tackle their expanding agendas

Tax is in the C-suite spotlight, and tax leaders have an opportunity to refine the tax ecosystem such as leveraging managed resources.

US PwC insights

Insights from PwC
17 February 2022

SEC Climate disclosures and your company

A new SEC rule requires all registrants to disclose information on climate risks. PwC can help you understand what the rule says and what to do next.

Read more US ESG Services and strategy

This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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