Suggested for you

Suggested for you

17 November 2022

GHG and climate risk disclosures proposed for federal contractors

Proposed rules would require "major" federal suppliers to disclose GHG emissions and climate-related financial risk factors and set GHG reduction targets.

In summary...

  • Proposed rules would require major contractors to disclose GHG emissions
  • Targets in line with SBTi would also be required to be set
  • Comments on the proposal are due by January 13, 2023
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US In brief 2022-11

07 November 2022

Special episode: Looking back on 20 years of SOX

20 years have passed since the enactment of Sarbanes–Oxley. We reflect on its impact over the last two decades with a special guest from the CFA institute.

In summary...

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US Podcast

03 November 2022

New SEC rule for issuers of private securities and broker-dealers

Amendments to SEC rules will require public disclosures related to fixed income securities, including those issued pursuant to Securities Act Rule 144A

In summary...

  • New broker-dealer amended rule will significantly impact some market participant
  • Exchange Act Rule 15c2-11 will likely impact Rule 144A issuers.
  • Certain market participants will be required to comply by January 4, 2023.
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US In depth 2022-06

31 October 2022

About the Bankruptcies and liquidations guide & Full guide PDF

We've updated our Bankruptcies and liquidations guide for recent developments related to Subchapter V and for goodwill impairment considerations prior to bankruptcy.

In summary...

  • We discuss accounting and reporting applicable to bankruptcies and liquidations.
  • Chapter 1 was updated to discuss recent increase to the Subchapter V limitation.
  • Chapter 2 was updated for ASC 326 and other insights.
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US Bankruptcy & liquidation guide

31 October 2022

About the Property, plant, equipment and other assets guide & Full guide PDF

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

In summary...

  • This guide answers your questions about accounting for PP&E and other assets.
  • Also discusses the accounting for asset acquisitions.
  • June updates to asset acquisitions and asset retirement obligation chapters.
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US PP&E and other assets guide

26 October 2022

Audio: The OECD minimum tax: What US companies need to know

PwC National Office partner Heather Horn brings to life our In the loop on the OECD minimum tax and its potential impact on US companies.

In summary...

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US Podcast

18 August 2022 | Updated 07 November 2022

Accounting for the Inflation Reduction Act and the CHIPS Act

The Inflation Reduction Act and the CHIPS Act include tax provisions that may have accounting implications in the period of enactment and prospectively.

In summary...

  • The new corporate AMT is based on adjusted financial statement income
  • Certain of the laws' provisions will not be accounted for in the income tax line
  • Many of the provisions will impact future (not current) financial statements
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US In depth 2022-04

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Trending on PwC.com

15 November 2022

US Midterms

What a divided government means for business

What divided government could mean for business, and what executives think about the midterms' impact.

US PwC insights

08 November 2022

US Consumer Markets

Holiday Outlook 2022

PwC's 2022 Holiday Outlook explores the shopping statistics of US consumers and what they told us about their shopping intentions this holiday season.

US PwC insights

07 November 2022

US PwC Pulse Survey

COO insights from the PwC Pulse Survey

Directors find themselves sounding boards as management teams think critically about the development and execution of their return-to-work decisions.

US PwC insights

27 October 2022

US Real Estate

Emerging Trends in Real Estate 2023

Now in its 44th year, the Emerging Trends in Real Estate report highlights evolving real estate trends shaping the nation and an outlook on what's ahead.

US PwC insights

Insights from PwC
27 October 2022

Earning trust through equity and sustainability

At PwC, we know transparency lies at the heart of trust. That's why our FY22 Purpose and Inclusion Report shares how we’re advancing against our own ESG aspirations to bring equity, trust and purpose into every aspect of our business.

Read more US Our purpose and values
Insights from PwC
01 October 2022

PwC Pulse Survey: Cautious to confident

How business leaders in healthcare, financial services, retail, technology, telecom and manufacturing are staying on track for strategic growth.

Read more US PwC Pulse Survey
Insights from PwC
29 August 2022

PwC 2022 US Metaverse Survey

Learn what 6,000 business executives and consumers think about the metaverse in PwC’s inaugural survey. And find out what four areas to focus on to drive growth and build metaverse trust.

Read more US PwC Tech Effect

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