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22 July 2021

PwC's comments on FASB's proposal on Leases (Topic 842)

PwC has responded in support of the FASB's exposure draft related to Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities

In summary...

  • PwC supports the FASB's proposal, suggested clarifications.
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US PwC comment letter

01 July 2021

PwC comments on FASB's proposal on portfolio layer hedging

PwC has responded in support of the FASB's exposure draft related to expanding and clarifying the portfolio layer fair value hedging model.

In summary...

  • PwC generally supports the FASB's proposal but suggested some clarifications.
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US PwC comment letter

30 June 2021

About the Bankruptcies and liquidations guide

This guide help preparers implement the accounting and reporting standards applicable to bankruptcies and liquidations.

In summary...

  • We discuss accounting and reporting applicable to bankruptcies & liquidations.
  • June updates to chapters 1 through 4.
  • We've added insights and new examples to illustrate how to apply the guidance.
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US Bankruptcy & liquidation guide

30 June 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

In summary...

  • This guide focuses on the accounting for business combinations under ASC 805.
  • The guide also explores goodwill and indefinite-lived intangible assets.
  • Common control transactions and partial acquisitions were updated in June 2021.
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US Business combinations guide

10 June 2021

PwC replies to SEC request for input on climate change disclosure

PwC has responded to the SEC's request for input on whether companies should be required to disclose information about climate change.

In summary...

  • Investors want more disclosure around climate change
  • The SEC should coordinate with global organizations to set minimum requirements
  • The SEC still needs to ensure jurisdictional-specificity
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US PwC comment letter

08 June 2021

Update to the SEC Volume

The SEC Volume has been updated to reflect SEC Release No. 33-10876, which became effective on June 9, 2021.

In summary...

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US PwC SEC Volume

03 June 2021

Zeroing in on net zero: What it means for your company

Our In the loop explains how to create an effective net zero strategy and the impact those actions can have on a company's financial statements.

In summary...

  • Net zero occurs when emissions put into the atmosphere are fully offset.
  • There are many actions a company can take to achieve net zero emissions.
  • Each action to achieve net zero needs to be evaluated for the proper accounting.
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US In the loop

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Trending

21 July 2021

US ESG

Stakeholders are asking questions: How to tell them a credible ESG story

Four ways to move your company towards investor-grade reporting.

US PwC insights

14 July 2021

PwC Global

Global Culture Survey 2021

Why talent management is becoming more critical than ever in corporate boardrooms.

US PwC insights

07 July 2021

US Consumer Markets

Consumer markets insights - July 2021

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

23 June 2021

US Health Industries

Pharmaceutical and Life Sciences Quarterly insights: Q2 2021

Read our Q2 edition for industry insights into accounting, reporting, SEC comment letter trends, the FDA, FASB standard setting, and more.

US PwC insights

Insights from PwC
21 July 2021

The board’s role in talent management oversight

In the post-pandemic economy, talent management is more critical than ever—and so is director oversight.

Read more US Governance Insights Center
Insights from PwC
21 July 2021

Global mobility policies and practices survey

As borders reopen and business travel resumes, what does the new mobility landscape look like?

Read more US Tax Services
Insights from PwC
08 July 2021

4 ways to energize a post-pandemic workforce

Making smart moves in four key areas can help position your organization to rebuild revenue and emerge stronger: your strategy, your people, your customers and your workplaces.

Read more US Workforce of the Future

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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