23 September 2021
Accounting and disclosure implications of natural disasters
This In depth discusses accounting and disclosure-related matters for companies impacted by a natural disaster.
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US In depth 2021-03
Companies may face financial difficulties for many reasons. Macro economic events, technological transformation, industry trends, and unexpected disruptive events can negatively impact current and projected cash flows. The specific activities a company plans to take, and the expected outcome, can impact the financial statements in current and future periods.
Full disclosure: Segments
Our summer series on presentation and disclosure continues with a focus on segments.
PwC's COVID-19 CFO Pulse Survey
PwC’s Steven Fleming discusses how COVID-19’s economic and market impacts are disrupting corporate liquidity and how to plan now.
COVID-19: Accounting for goodwill and other impairments
PwC partners discuss the models for assessing, measuring, and recording nonfinancial asset impairments as companies look to their March 31 reporting.
Bankruptcy and restructuring year in review and 2020 outlook
Restructuring activity in 2019 remained subdued, as it has for the past 10 years following the fallout from the Great Recession. Activity was concentrated in a few active sectors, including energy and energy services, communications, pharma and life sciences (PLS) and retail. Last year was also characterized by many large and high-profile Chapter 11 filings. In fact, the eight largest companies that filed for Chapter 11 accounted for nearly $93 billion of aggregate liabilities, more than all of the companies in 2018 combined.