Financial instruments

Explore PwC’s latest thinking on what is changing for financial instruments: Credit losses, Fair value accounting and disclosures, Hedging simplifications and changes, FASB’s liabilities and equity proposal, and LIBOR reform.

Insights from PwC
21 April 2020

LIBOR, reference rate reform for US companies

Regulators and industry bodies have proposed and agreed on new interest rate benchmarks to replace LIBOR rates that are anticipated to no longer be published or supported past the end of 2021.

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Insights from PwC
10 February 2020

Credit loss implementation issues identified by FinRec

Credit loss implementation issues identified by the Depository Institutions and Insurance Expert Panel members, when available, will be posted here. Full credit loss implementation issues will be posted below for informal comments after review by the AICPA Financial Reporting Executive Committee (FinREC).

Click here US AICPA
Insights from PwC
01 January 2019

AICPA Practice Aid: Allowance for credit losses — audit considerations

This practice aid has been developed to help auditors in their communications with both management and audit committees as they address FASB Accounting Standards Update (ASU) No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

Click here US AICPA

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