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Due to system maintenance, the FASB codification will be unavailable from Saturday, October 8 at 8am to 2pm ET. Throughout the change window, you will still be able to access our guides to accounting and all other PwC thought leadership content.

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29 September 2022

FAQ on accounting in uncertain economic times

This In depth answers questions about a range of accounting considerations that may be impacted by the current economic environment.

In summary...

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US In depth 2022-05

22 September 2022

Audio: Navigating the ESG landscape

PwC National Office partner Heather Horn brings to life an audio version of our In the loop comparing the "big three" ESG disclosure proposals.

In summary...

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US Podcast

08 September 2022

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

18 August 2022 | Updated 28 September 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

31 July 2022

About the Reference rate reform guide & Full guide PDF

PwC is pleased to offer our updated Reference rate reform guide. Reference rate reform is the term used to refer to the efforts that have been undertaken by regulators and other market participants to introduce new reference rates that are based on a larger and more liquid population of observable transactions.

In summary...

  • We discuss accounting and reporting relevant to reference rate reform.
  • July 2022 updates to chapters 1 and 3
  • We have added detailed examples in applying ASC 848.
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US Reference rate reform guide

08 April 2020 | Updated 27 September 2022

Assessing liquidity and going concern in an uncertain economy

We provide a management framework companies can use to assess whether the current economic conditions have affected their ability to continue as a going concern.

In summary...

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US In the loop

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Trending on PwC.com

04 October 2022

US Governance Insights Center

PwC’s 2022 Annual Corporate Directors Survey

Over 700 corporate directors shared their views on the pressing issues facing boards. Read how they are leading their organizations through uncharted territory in our 2022 survey.

US PwC insights

01 October 2022

US Technology, Media and Telecoms

TMT insights: Financial reporting and accounting quarterly—Q3 2022

Get the trends continuing to drive TMT mergers and acquisitions. Read the latest on financial reporting related to the Inflation Reduction Act and CHIPS Act.

US PwC insights

06 September 2022

US Trust Solutions

2022 Audit Quality Report

Quality is—and always will be—our #1 priority. Our Audit Quality Report demonstrates the commitments our firm and its people take to deliver quality and transparency.

US PwC insights

16 August 2022

US Washington National Tax Services

Congress clears “Inflation Reduction Act” reconciliation bill for White House action

Congress has given final approval to the “Inflation Reduction Act” reconciliation bill, clearing the legislation to be signed by President Joe Biden.

US PwC insights

Insights from PwC
01 October 2022

A C-suite united on cyber-ready futures

Future-ready businesses need senior leaders to be united on cybersecurity at all times. Check the 2023 PwC global survey of 3,500 executives.

Read more US Cyber, Risk and Regulatory
Insights from PwC
21 September 2022

What you really need to know about Scope 3 emissions and your business

Learn why you need a Scope 3 emissions strategy now, how to engage your suppliers, and why measuring and managing and reducing those emissions are critical.

Read more US ESG

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