1 of 2: Quarterly accounting webcast—6/16, 6/24, or 6/29
2 of 2: Subscribe to PwC's accounting weekly news
`

Suggested for you

Suggested for you

05 May 2021

Update to the SEC Volume

The SEC Volume has been updated to reflect the amendments contained in SEC Release No. 33-10890, which became effective February 10, 2021.

In summary...

More Less

US PwC SEC Volume

30 April 2021

About the Revenue from contracts with customers guide

PwC is pleased to offer our accounting and financial reporting guide for Revenue from contracts with customers. This guide summarizes the applicable accounting literature, including relevant references to and excerpts from the FASB’s Accounting Standards Codification

In summary...

More Less

US Revenue guide

29 April 2021

EC sustainability proposal may impact some US companies

The European Commission has proposed a directive to enhance sustainability disclosures. The new rules may impact European subsidiaries of US companies.

In summary...

More Less

US In brief 2021-02

30 March 2021 | Updated 21 April 2021

FASB issues private company goodwill impairment alternative

The FASB has issued new guidance allowing private companies and NFPs to evaluate goodwill impairment triggers only as of the end of a reporting period.

In summary...

  • Qualifying private companies and NFPs are eligible to apply the guidance
  • Triggering events only need to be assessed as of the end of a reporting period
  • Early adoption is permitted for any financial statements not yet issued
More Less

US In brief 2021-01

25 January 2021 | Updated 27 April 2021

Domestic SPAC mergers - financial reporting and accounting considerations

Accounting for SPAC merger transactions can be complex. We discuss common accounting and financial reporting issues in our new In depth.

In summary...

  • Provides an overview on domestic SPAC merger transactions
  • Addresses key SEC reporting requirements
  • Highlights key judgments including determining the accounting acquirer
More Less

US In depth 2021-01

08 October 2020 | Updated 29 April 2021

New human capital disclosure rules: Getting your company ready

This In the loop was updated in April 2021 to include insights related to the impact on human capital disclosures of current events, including COVID-19, and the focus on diversity, equity, and inclusion. We also added considerations on enhancing data quality.

In summary...

  • A summary of the SEC’s new human capital disclosure requirements.
  • The impact of COVID-19 and diversity and inclusion on human capital disclosures.
  • Controls and process over the new disclosures and the underlying data are key.
More Less

US In the loop

SHOW MORE SHOW LESS

Trending

19 May 2021

US Audit and Assurance

Rebuilding revenue - Accounting and reporting trends in revenue webcast

Register for PwC's webcast on May 19 for a detailed discussion of accounting for revenue from contracts with customers.

US Webcast

18 May 2021

US Digital Assurancy and Transparency

Facing complex realities & avoiding the front page

Join our webcast on May 18 as we discuss leading practices for managing privacy and security risks throughout the vendor relationship lifecycle.

US Webcast

27 April 2021

US Audit and Assurance

Using tech skills to innovate the audit

See the latest examples of how digitally-upskilled finance pros are enhancing audit quality and efficiency.

US PwC insights

23 April 2021

US Cybersecurity, Privacy and Forensics

Global Crisis Survey 2021

With data and insights from 2,814 organizations worldwide, PwC's survey examines the business community's response to unprecedented disruption caused by the COVID-19 pandemic.

US PwC insights

Insights from PwC
26 April 2021

Take the next steps in your internal audit modernization

Four ways to ease the adoption of a technology enabled and data-driven approach

Read more US Risk and Regulatory
Insights from PwC
26 April 2021

Decarbonization is accelerating: What it means for your company

Companies can benefit from an accelerated plan for decarbonization: key steps to successful net zero transformation.

Read more US ESG services and strategy
Insights from PwC
22 April 2021

Building digital trust: The partnership of leadership and operations

Security, tech, privacy and risk execs reveal current state of trust in third-party and data management.

Read more US Cybersecurity, Privacy, and Forensics

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.

Warning 2

Account activation

Thanks for signing up with us!

An activation email has been sent to your registered email to allow you to login.


Please follow the instructions specified in the email to complete the registration process.

Your Viewpoint account is not activated.

To activate, a validation email has been sent to your registered email address..

If you cannot locate the validation email or if the original validation link has expired, please click the link below to request that another email be sent.

Resend activation

An activation email has been sent to your registered email to allow you to login.

Continue

To activate your account, a link will be sent to your registered email account. Would you still like to proceed?

Cancel
Continue
Forgot password
Please enter the email address you registered with us

{{email.emailErrorMessage}}

Reset password

You have requested to reset your password. A reset password link has been sent to your registered email address.

Continue
Please confirm

To reset your password, a link will be sent to your registered email account. Would you still like to proceed?

Cancel
Continue
✕

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Viewpoint allows you to save up to 25 favorites.

Consider removing one of your current favorites in order to to add a new one.

Go to favorites

Are you sure you would like to remove this page from your list?

Yes
✕

Your session has expired

Please use the button below to sign in again.
If this problem persists please contact support.
signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide
✕

Hello and welcome to Viewpoint

Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Follow along as we demonstrate how to use the site

Before we start.

Choose your preferred language below.