温馨提示:本站仅提供公开网络链接索引服务,不存储、不篡改任何第三方内容,所有内容版权归原作者所有
AI智能索引来源:http://www.pwc.com/us/en/cfodirect.html
点击访问原文链接
Closing statementsEffective dates of FASB standards for public companiesEffective dates of FASB standards for nonpublic companiesIn briefsIn depthsNewsAll podcastsAll sustainability reporting podcastsFollow our podcast seriesPodcasts landing pagePwC comment lettersSEC comment letter trendsVideosWebcasts landing pageCPE-eligible webcast replaysUpcoming webcastsWeekly newsletterBankruptcies and liquidationsBusiness combinations and noncontrolling interestsCarve-out financial statementsConsolidationCrypto assetsDerivatives and hedgingEquity method investments and joint venturesFair value measurementsFinancial statement presentationFinancing transactionsForeign currencyHealth care entitiesIFRS and US GAAP: Similarities and differencesIncome taxesInsurance contracts for insurance entities (post ASU 2018-12)Insurance contracts for insurance entities (pre ASU 2018-12)InventoryInvestment companiesLeases (ASC 842)Loans and investmentsNot-for-profit entitiesPensions and other employee benefitsPharmaceutical and Life SciencesPP&E and other assetsReference rate reformRevenue from contracts with customers (ASC 606)Software costsStock-based compensationSustainability reportingTransfers and servicing of financial assetsUtilities and power companiesSustainability landing pagePwC Sustainability reporting guidePodcastsWebcastsExample sustainability disclosures under IFRS Sustainability Disclosure StandardsIn briefsIn depthsPwC comment lettersCSRDEFRAG implementation guidanceESRSESRS Q&AsEU TaxonomyIFRS S1IFRS S2ISSB resourcesCompensation and employee benefitsCrypto assetsFinancial instrumentsIncome tax accountingLease accountingRevenue recognitionSustainability reportingRegulation CRegulation 13ERegulation GRegulation 14ARegulation S-KRegulation 15DRegulation S-XSelected Exchange Act RulesRegulation 12BSelected Securities Act RulesRegulation 13ASEC Financial Reporting Manual (FRM)Corporation Finance Interpretations (CFIs)Staff Accounting Bulletins (SABs)Staff Legal Bulletins (SLBs)Securities Act and Exchange Act Industry GuidesCorporate Finance Disclosure Guidance TopicsSEC Frequently Asked Questions (FAQs)SEC Forms and SchedulesSEC VolumeSEC Regulations Committee HighlightsInternational Practices Task ForceAICPAASUsCodificationConcepts StatementsExposure DraftsPCC revenue implementation memosPre-Codification contentPwC response letters to FASBStaff PapersStaff Q&AsTRG memos - credit lossesTRG memos - revenueX-ref tool (pre-Cod to Cod)GASBPCAOBViewpointView all favoritesCanada (English)Canada (French)Global (English)Japan (Japanese)United Kingdom (English)United States (English)Sustainability now: Operationalizing the ISSB standards ISSB sustainability reporting challenges for financial institutions, including materiality, data quality, and anticipated financial impacts. US Podcast 12 May 2026 Watch now » Watch now » ISSB sustainability reporting challenges for financial institutions, including materiality, data quality, and anticipated financial impacts. US Podcast 12 May 2026 Watch now » Watch now »SEC proposes optional semiannual reporting framework The SEC proposed an optional semiannual reporting framework, introducing Form 10-S as an alternative to quarterly Form 10-Q reporting. US In brief 2026-03 07 May 2026 Read more »IFRS in focus: New guidance and issues shaping 2026 reporting What is new in IFRS guidance and how will geopolitical risks, tariffs, private capital, and AI transactions impact 2026 reporting? US Podcast 05 May 2026 Listen now » Listen now » What is new in IFRS guidance and how will geopolitical risks, tariffs, private capital, and AI transactions impact 2026 reporting? US Podcast 05 May 2026 Listen now » Listen now »Simplified ESRS—European Commission would like to hear your views On 6 May 2026, the European Commission published a draft delegated act containing the simplified ESRS for public comment. US In brief INT2026-11 07 May 2026SEC proposes optional semiannual reporting framework The SEC proposed an optional semiannual reporting framework, introducing Form 10-S as an alternative to quarterly Form 10-Q reporting. US In brief 2026-03 07 May 2026FASB issues new guidance on PIK dividends ASU 2026-01 requires paid-in-kind (PIK) dividends to be initially measured on the basis of the PIK dividend rate stated in the preferred stock agreement. US In depth 2026-02 30 April 2026About the Utilities and power companies guide Check out our updated Utilities and Power Companies accounting guide. Additional updates will be published in upcoming months. US Utilities guide 15 April 2026 In summary... UP 5 was updated to improve readability and comprehension. Read MoreSimplified ESRS—European Commission would like to hear your views On 6 May 2026, the European Commission published a draft delegated act containing the simplified ESRS for public comment. In summary... Read More More Less US In brief INT2026-11 07 May 2026SEC proposes optional semiannual reporting framework The SEC proposed an optional semiannual reporting framework, introducing Form 10-S as an alternative to quarterly Form 10-Q reporting. In summary... Read More More Less US In brief 2026-03 07 May 2026FASB issues new guidance on PIK dividends ASU 2026-01 requires paid-in-kind (PIK) dividends to be initially measured on the basis of the PIK dividend rate stated in the preferred stock agreement. In summary... Read More More Less US In depth 2026-02 30 April 2026About the Utilities and power companies guide Check out our updated Utilities and Power Companies accounting guide. Additional updates will be published in upcoming months. In summary... UP 5 was updated to improve readability and comprehension. Read More More Less US Utilities guide 15 April 2026Accounting and reporting webcasts Register and save the dates for upcoming webcasts Join our webcasts for the latest accounting, financial reporting, and sustainability reporting insights. US WebcastSustainability reporting Investors and other stakeholders across the business see environmental, social, and governance (ESG) disclosures as a window into a company’s future. US Landing pageAccounting podcasts Follow PwC's accounting podcast Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Each episode is packed with insights you won't find anywhere else. US PodcastNational Office Accounting news Subscribe to our weekly newsletter Weekly highlights in accounting, reporting, sustainability, business news, and the latest from regulators and standard setters US NewsletterSustainability now: Operationalizing the ISSB standardsIFRS in focus: New guidance and issues shaping 2026 reportingSustainability now: Energy tax credits and the FEOC rulesGovernment grants: Understanding new FASB guidanceOECD Pillar Two: Tax implications for US multinationalsHow will US public policy shape business in 2026?Derivative vs. revenue: Key impacts of new FASB guidanceHedge accounting: How new guidance will impact your risk strategySustainability now: GHG Protocol update—Scope 3 and moreTariff uncertainty: Business and financial reporting impactsSEC issues interpretation to clarify application of federal securities laws to certain crypto assetsSECSEC staff releases statement on tokenized securitiesSECSEC releases statement on “liquid staking”SECSEC releases statement on crypto stakingSECCorp Fin shares views on certain stablecoinsSECRead moreRead moreRead moreRead moreExplore our Audit and Assurance servicesSitemapFAQsFeedbackViewpoint licensingTerms of usePrivacy statementCookieshttp://pwc.zhinengdaohang.com/com/structurePrivacy StatementTerms of UsehereGo to favoritesSign in

智能索引记录