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SEC postpones effective date of share repurchase disclosure rule

On May 3, the SEC adopted amendments to require new and expanded disclosures relating to share repurchases.

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US In brief 2023-07

30 November 2023

FASB updates segments guidance

New segments guidance requires disclosure of significant segment expenses; allows for disclosure of multiple measures of segment profitability.

In summary...

  • New segments standard requires disclosure of significant segment expenses
  • New segments standard allows disclosure of multiple measures of segment profit
  • New segments ASU applies to single reportable segment entities
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US In depth 2023-09

29 November 2023

Navigating the ESG landscape

Comparison of the "big three" ESG disclosure proposals

In summary...

  • Proposed disclosures by the SEC, ISSB, and CSRD could be effective very soon
  • Companies may have to comply with more than one proposed disclosure framework
  • Understanding the similarities and differences is key in the preparation process
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US In the loop

07 November 2023

To GAAP or to non-GAAP

We summarize the guidance applicable to non-GAAP measures, why they are relevant, and the focus of SEC staff comments on them.

In summary...

  • Insights on non-GAAP measures, a continued focus of SEC staff comments
  • Recent SEC staff updates to its interpretative guidance on non-GAAP measures
  • Recommendations when preparing non-GAAP measures
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US In depth 2023-08

02 November 2023

Take the next step - decide how to report under CSRD

Companies may have options in their approach to fulfilling CSRD reporting requirements. We share insights on how to determine the best reporting approach.

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US In the loop

19 October 2023

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US Cybersecurity and Privacy library

Next Move Special Edition: White House mobilizes bold push for responsible adoption of AI

The Biden administration issued a directive on AI, a big step towards defining how the fast-moving technology will be used and regulated. Find out how companies how should prepare.

US PwC insights

13 November 2023

US Cybersecurity and Privacy library

Findings from the 2024 Global Digital Trust Insights Survey

The longest-running and largest cybersecurity survey of its kind is back with insights on new challenges, budgeting, C-suite collaboration, regulatory developments and more.

US PwC insights

24 October 2023

US Board governance insights

PwC’s 2023 Annual Corporate Directors Survey

Corporate directors are operating in an ever-evolving landscape. Our survey sheds light on how they are confronting these challenges while striving for effective governance.

US PwC insights

11 October 2023

US Cybersecurity, Risk & Regulatory

Resources on the SEC’s new cyber disclosure rules

Get help planning for the SEC’s recently finalized cybersecurity disclosure rules. Visit PwC’s dedicated webpage offering comprehensive content for everyone responsible for cybersecurity.

US PwC insights

14 August 2023

Insights from PwC

PwC's 2023 Audit Quality Report

Our 2023 Audit Quality Report reflects how our culture, people, technology and processes come together to help us achieve our audit quality objectives.

US Audit Quality Report 24 October 2023 Read more

Accounting and reporting webcasts

PwC’s accounting and reporting webcasts keep you informed about emerging accounting, regulatory, and market developments impacting financial reporting.

US Webcast Click here

What's important to future CFOs?

How do you transition to CFO? See the important leadership skills and competencies future CFOs should have to stand out and prepare for the next career move.

US Research and insights 27 June 2023 Read more

Year-end audit committee webcast

Hear from audit committee experts and PwC specialists, who will share the latest on several hot topics that are relevant to year-end reporting.

US Webcast Click here

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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