Category PwC US GAAP Publications

PriceWaterhouseCoopers US GAAP Publications

PwC US GAAP Leases guide

The FASB’s new standard on leases, ASC 842, is already effective for public companies and is replacing today’s leases guidance for other companies in 2021. This guide discusses lessee and lessor accounting under ASC 842. The first four chapters provide an introduction…

PwC US GAAP Software costs guide

This PwC guide summarizes the applicable accounting literature, including relevant references to and excerpts from the FASB’s Accounting Standards Codification (the Codification). It also provides PwC insights and perspectives, interpretative and application guidance, illustrative examples, and discussion on emerging practice…

PwC US GAAP Business Combinations Guide

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…

Derivatives and hedging ASC 815

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…