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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.

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.

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31 July 2022

About the Financial statement presentation guide & Full guide PDF

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.
  • Updates made to chapters 19 and 27.
  • July updates for ASU 2022-01.
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US Financial statement presentation guide

09 June 2022

SEC proposals on fund and adviser ESG disclosures and fund names

The SEC has proposed enhanced disclosures for funds and investment advisers that consider ESG factors and expanded naming guidance for registered funds.

In summary...

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US In brief 2022-09

07 June 2022

PwC comments on FASB's proposal to amend Topic 848 and Topic 815

PwC supports the changes proposed in the FASB's exposure draft on the deferral of the sunset date of Topic 848 and the definition of the SOFR swap rate

In summary...

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US PwC comment letter

27 April 2022

PwC's response to the SEC's Proposal related to private funds

PwC has commented on the SEC's proposal aimed at enhancing private fund investor protection.

In summary...

  • PwC requests clarity on the scope of the SEC's proposed rule on private funds
  • PwC makes recommendations regarding the proposed mandatory audit requirement
  • PwC makes recommendations regarding proposed quarterly reporting requirements
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US PwC comment letter

07 April 2022

Amendments to CECL eliminate TDRs and add disclosures

For those that adopted CECL, FASB eliminates TDRs, add disclosures for modifications with troubled borrowers and requires PBEs to disclose gross writeoffs.

In summary...

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US In depth 2022-02

10 March 2022 | Updated 05 May 2022

Implications of the Russian government's invasion of Ukraine

This In depth highlights the accounting and reporting matters companies may need to consider as a result of the Russian government's invasion of Ukraine.

In summary...

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US In depth 2022-01

08 February 2022

LIBOR transition past, present, and future

We sat down with PwC Financial Markets and National Office partners to discuss the latest market and regulatory updates for the LIBOR transition.

In summary...

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US Podcast

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

03 February 2021

Adopting the new liability and equity guidance early

Before you early adopt the FASB’s liabilities and equity standard, this In depth highlights considerations and potentially unexpected consequences.

In summary...

  • ASU 2020-06 can be early adopted by SEC filers on 1/1/21
  • Before you early adopt, read our summary of considerations
  • We also summarize the transition requirements
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US In depth 2021-02

30 January 2021

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...

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US Reference rate reform guide

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Financial instruments podcasts

Insights from PwC
22 April 2022

SEC climate disclosures and your company

PwC can help you understand what the SEC rule says and what to do next

Read more US PwC insights
Insights from PwC

LIBOR, reference rate reform for US companies

Regulators and industry bodies have proposed and agreed on new interest rate benchmarks to replace LIBOR rates.

Click here US PwC insights

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