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06 January 2022

Make no mistake – global ESG regulations will impact US companies

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.
  • ESG information reported would be required to have third-party assurance.
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US In the loop

01 December 2021

Update to the SEC Volume

The SEC Volume 4940 has been updated to reflect SAB No. 120, which became effective in December 2021.

In summary...

  • The SEC Volume 4940 has been updated to reflect SAB No. 120
  • SAB No. 120, became effective in December 2021
  • SAB No. 120 adds interpretive guidance for public companies to consider
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US PwC SEC Volume

30 November 2021

About the Property, plant, equipment and other assets guide

PwC is pleased to offer our updated accounting and financial reporting guide for Property, plant, equipment and other assets. Although many view the

In summary...

  • This guide answers your questions about accounting for PP&E and other assets.
  • Also discusses the accounting for asset acquisitions.
  • Oct 2021 updates to asset acquisitions, disposals and other assets chapters.
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US PP&E and other assets guide

30 November 2021

About the Business combinations guide

PwC is pleased to offer our updated accounting and financial reporting guide, Business combinations and noncontrolling interests. This guide summarizes the

In summary...

  • This guide focuses on the accounting for business combinations under ASC 805.
  • The guide also explores goodwill and indefinite-lived intangible assets.
  • Compensation arrangements & pushdown accounting were updated in November 2021.
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US Business combinations guide

30 November 2021

About the Financial statement presentation guide

We’ve updated our Financial statement presentation guide for the latest insights related to the presentation and disclosure of other assets, equity method investments, and segment reporting.

In summary...

  • Our guide covers many of today’s financial statement disclosure requirements.
  • Targeted updates made for new guidance (e.g., ASU 2021-10) and new insights.
  • November updates to the balance sheet, income statement, and EPS chapters.
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US Financial statement presentation guide

29 November 2021

About the Consolidation guide

PwC is pleased to offer our Consolidation guide. This guide begins with a summary of the overall consolidation framework.

In summary...

  • Restructured the VIE content to allow for better navigation.
  • Reflects the adoption of recent ASUs (most notably ASU 2018-17),
  • Updated examples and improved illustrative guidance throughout the guide.
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US PwC Consolidation guide

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Trending on PwC.com

10 January 2022

US Deals

2022 Capital Markets Outlook

While we expect GDP growth to remain above trend over the next few quarters, the underlying pace of growth likely will begin to slow by mid-2022.

US PwC insights

05 January 2022

US Consumer Markets

Consumer markets insights - January 2022

Read our quarterly summary for the consumer markets sector. It provides an overview of emerging economic, accounting, reporting and regulatory matters relevant to the sector.

US PwC insights

04 January 2022

US Tax Services

2021 Global Crypto Tax Report

PwC released its 2021 Global Crypto Tax Report, which evaluates and reviews key developments in digital assets tax guidance that continued at a rapid pace over the past year.

US PwC insights

20 December 2021

US ESG services and strategy

Financial institutions are pledging to lower carbon footprints

Explore scope 3 emissions for financial service companies: disclosures, emissions being financed, and the action needed to reach your Net Zero goals.

US PwC insights

Insights from PwC
10 January 2022

Overseeing cyber risk: the board’s role

Addressing cyber risk is a challenge for nearly any company and its board. Most board members are not cyber experts, yet boards have an obligation to understand and oversee this significant risk.

Read more US Governance Insights Center

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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