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?

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

10 March 2022 | Updated 21 April 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

28 February 2022

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 made for new guidance (e.g., ASU 2021-10) and new insights.
  • November updates to the balance sheet, income statement, and EPS chapters.
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US Financial statement presentation guide

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

31 October 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.
  • October 2021 updates to chapters 2 and 7.
  • We have added new examples and questions.
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US 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

25 January 2021 | Updated 27 April 2021

Domestic SPAC mergers - financial reporting and accounting considerations

Accounting for SPAC merger transactions can be complex. We discuss common accounting and financial reporting issues in our In depth.

In summary...

  • Provides an overview on domestic SPAC merger transactions
  • Addresses key SEC reporting requirements
  • Highlights key judgments including determining the accounting acquirer
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US In depth 2021-01

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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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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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