PwC US GAAP Publications

Property, plant, equipment and other assets PwC US GAAP guide

December 1, 2021December 18, 2021 alishan No Comments

PwC is pleased to offer updated accounting and financial reporting guide for Property, plant, equipment and other assets. Although many view the accounting for property, plant, and equipment to be relatively straightforward, there is limited technical guidance and there can be many areas that require judgment. Some areas, such as construction in process, capitalized software,…

PwC US GAAP Publications, US GAAP

PwC US GAAP Business Combinations Guide

November 30, 2021December 18, 2021 alishan No Comments

PwC is pleased to offer our updated accounting and financial reporting guide, Business combinations and noncontrolling interests. This guide summarizes the applicable accounting literature, including relevant references to and excerpts from the FASB’s Accounting Standards Codification (the Codification). It also provides our insights and perspectives, interpretative and application guidance, illustrative examples, and discussion on emerging practice…

PwC US GAAP Publications, US GAAP

Derivatives and hedging ASC 815

March 30, 2021March 30, 2021 alishan No Comments

PwC Derivatives and hedging guide focuses on the accounting and financial reporting considerations for derivative instruments and hedging activities. It addresses the definition of a derivative and how to identify one on its own or when embedded in another contract. It also provides information on accounting for hedges of financial, nonfinancial, and foreign currency risks, and how…

PwC US GAAP Publications