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.

Where should I start?

Where should I start?

30 September 2021

About the Financial statement presentation guide

We’ve updated our Financial statement presentation guide for the latest insights related to the presentation and disclosure of other assets, equity method investments, and segment reporting.

In summary...

  • Our guide covers many of today’s financial statement disclosure requirements
  • Targeted updates have been made based on recent guidance or new insights
  • Updates relate to income taxes, related parties, and parent company financials
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US Financial statement presentation guide

17 August 2021

Full disclosure: Fair value

Our summer series on presentation and disclosure continues with a focus on fair value disclosures for financial instruments and other assets.

In summary...

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US Podcast

27 July 2021

Full disclosure: Debt

Our summer series on presentation and disclosure continues with a focus on debt—including term debt, revolving debt, and structured payables.

In summary...

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US Podcast

30 June 2021

About the Loans and investments guide

We’ve updated portions of our Loans and investments guide to include new insights and clarifications. Read it today.

In summary...

  • We discuss accounting and reporting relevant to loans and investments.
  • June updates to chapters 4, 7, 12 and 14.
  • We have added new insights and considerations.
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US PwC Loans & investments guide

28 February 2021

10.3 ASU 2020-06 transition approach

ASU 2020-06 requires adoption using one of following two methods

In summary...

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US Financing guide 10.3

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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.

Click here US PwC insights

Helpful links

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