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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…
This Roadmap provides an overview of the FASB’s authoritative guidance on the issuer’s accounting for debt arrangements (including convertible debt) as well as our insights into and interpretations of how to apply that guidance in practice. Determining the appropriate accounting for debt arrangements can be time-consuming and complex. Terms that are significant to the accounting…
Read More “Issuer’s Accounting for Debt under US GAAP Deloitte 2021 Roadmap” »
In August, 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, resulting in the most substantial changes to this accounting standard in many years. Our in-depth guide has been updated to reflect those changes. Applicability All entities Entities that issue convertible instruments or contracts in an entity’s…
Read More “Debt and equity financing under US GAAP 2021 KPMG Handbook” »