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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?

25 April 2023 | Updated 28 June 2023

FASB changes accounting for tax credit investments

New guidance expands use of the proportional amortization method of accounting to equity investments in tax credit structures that meet certain criteria

US In depth 2023-02

In summary...

  • Proportional amortization available to more eligible tax equity investments
  • Removes specialized guidance for low income housing tax credit investments
  • New guidance could simplify accounting for investments in tax credit structures
Info

06 March 2023

The latest perspectives on crypto lending

The AICPA revised its crypto lending guidance such that a lender may derecognize loaned crypto assets depending on facts and circumstances.

US In brief 2023-03

In summary...

  • The AICPA updated its guidance on the accounting for crypto asset lending.
  • Lenders may be required to derecognize crypto assets if control is transferred.
  • Lenders would instead recognize a crypto asset loan receivable.
Info

23 February 2023

SEC proposes rule changes on safeguarding of client assets

The SEC proposed rule changes to expand the scope of assets covered under the Custody Rule and impose new custodial protections, among other provisions.

US In brief 2023-02

In summary...

  • The SEC proposed changes to the Custody Rule that would expand the scope.
  • The SEC's proposal aims to enhance custodial protections under the Advisers Act.
  • Modifies exemption for privately offered securities held at qualified custodian
Info

05 January 2023

Accounting in uncertain economic times placemat series

This interactive tool hightlights a range of accounting considerations that may be impacted by the current economic environment.

US In depth 2023-01

Info

15 December 2022

2022 AICPA & CIMA Conference: Current SEC and PCAOB Developments

This In brief provides highlights from the 2022 Conference. Speakers discussed various accounting and reporting, auditing, and regulatory hot topics.

US In brief 2022-12

Info

28 September 2022 | Updated 12 January 2023

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.

US In depth 2022-05

Info

18 August 2022 | Updated 07 November 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.

US In depth 2022-04

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
Info

09 June 2022 | Updated 21 September 2023

SEC proposal on fund and adviser ESG disclosures

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

US In brief 2022-09

Info

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.

US PwC comment letter

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
Info

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.

US In depth 2022-01

In summary...
Info

Where should I start?

25 April 2023 | Updated 28 June 2023

FASB changes accounting for tax credit investments

New guidance expands use of the proportional amortization method of accounting to equity investments in tax credit structures that meet certain criteria

In summary...

  • Proportional amortization available to more eligible tax equity investments
  • Removes specialized guidance for low income housing tax credit investments
  • New guidance could simplify accounting for investments in tax credit structures
More Less

US In depth 2023-02

06 March 2023

The latest perspectives on crypto lending

The AICPA revised its crypto lending guidance such that a lender may derecognize loaned crypto assets depending on facts and circumstances.

In summary...

  • The AICPA updated its guidance on the accounting for crypto asset lending.
  • Lenders may be required to derecognize crypto assets if control is transferred.
  • Lenders would instead recognize a crypto asset loan receivable.
More Less

US In brief 2023-03

23 February 2023

SEC proposes rule changes on safeguarding of client assets

The SEC proposed rule changes to expand the scope of assets covered under the Custody Rule and impose new custodial protections, among other provisions.

In summary...

  • The SEC proposed changes to the Custody Rule that would expand the scope.
  • The SEC's proposal aims to enhance custodial protections under the Advisers Act.
  • Modifies exemption for privately offered securities held at qualified custodian
More Less

US In brief 2023-02

05 January 2023

Accounting in uncertain economic times placemat series

This interactive tool hightlights a range of accounting considerations that may be impacted by the current economic environment.

In summary...

More Less

US In depth 2023-01

15 December 2022

2022 AICPA & CIMA Conference: Current SEC and PCAOB Developments

This In brief provides highlights from the 2022 Conference. Speakers discussed various accounting and reporting, auditing, and regulatory hot topics.

In summary...

More Less

US In brief 2022-12

28 September 2022 | Updated 12 January 2023

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...

More Less

US In depth 2022-05

18 August 2022 | Updated 07 November 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
More Less

US In depth 2022-04

09 June 2022 | Updated 21 September 2023

SEC proposal on fund and adviser ESG disclosures

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

In summary...

More Less

US In brief 2022-09

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
More Less

US PwC comment letter

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...

More Less

US In depth 2022-01

SHOW MORE SHOW LESS

Financial instruments podcasts

Insights from PwC

Next in asset and wealth management 2023

The asset and wealth management sector has been undergoing massive transformation in response to various business challenges.

US PwC insights 10 January 2023 Read more

Next in banking and capital markets 2023

Banking and capital markets executives are walking a fine line as the new year begins.

US PwC insights 01 January 2023 Read more

SEC climate disclosures and your company

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

US PwC insights 22 April 2022 Read more

LIBOR, reference rate reform for US companies

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

US PwC insights Click here

Helpful links

Show more

This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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