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  • AICPA comment letters
    Events Newsletter signup CFOdirect Network More than information insight International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites AICPA comment letters PwC comments on the AICPA s proposed amendment to AU C 700 09 30 15 PwC supports requiring the PCAOB report layout and wording when referring to both PCAOB and AICPA standards PwC comments on proposed revision to the AICPA Trust Services Principles 09 16 15 PwC supports the proposed revisions to Trust Services Principles and offers some recommendations for consideration PwC comments on the AICPA s Enhancing Audit Quality discussion paper 11 10 14 PwC strongly supports the AICPA s goals related to their enhancing audit quality initiatives PwC comments on PEEC proposed new interpretation on breach of independence 10 09 14 PwC shared specific comments and suggestions concerning breaches i e violations of the Code of Professional Conduct PwC comments on ASEC s proposed Trust Services Principles TSP and Criteria exposure draft 10 07 13 While overall we agree with ASEC s proposed restructuring and revised TSP and Criteria exposure draft within our response we specifically highlighted and provided examples where some criteria could be further enhanced Publications 10Minutes Accounting guides Corporate governance series EITF observer Flashline IFRS news In brief In depth In the loop In transition M A snapshot Point of view Practical tip Private company reporter PwC comment letters AICPA ASB FASB GASB IFAC IASB IVSC PCAOB SEC Regulatory and standard setting developments SEC comment letter trends Tax accounting insights The quarter close Weekly newsletter CFOdirect featured topics 2015 Y E financial reporting Business combinations Consolidation Fair value measurement Financial instruments

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/comment-letter-aicpa.html (2016-02-10)
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  • ASB comment letters
    information insight International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites ASB comment letters PwC comments on ASB s proposed SSAE on controls at service organizations 12 23 14 PwC supports clarifying and recodifying the existing standard as a subject matter specific chapter PwC comments on the ASB s proposed integrated audit SAS 12 11 14 PwC supports moving integrated audit guidance for nonpublic companies from the attestation standards into GAAS PwC comments on clarified subject matter specific attestation standards 06 05 14 PwC supports the clarification and recodification of the attestation standards but identifies possible improvements PwC comments on proposed amendments to ASB s comfort letter standard 04 16 14 PwC supports the objectives of the proposed SAS to avoid unintended changes to previous practice and to enhance clarity PwC comments on the ASB s attestation clarification and recodification proposal 11 03 13 PwC supports the enhanced guidance in the clarity redraft but identifies possible improvements PwC comments on Auditing Standards Board s proposed auditing standard Using the Work of Internal Auditors 07 15 13 PwC supports the proposed auditing standard and offers certain suggestions for the Auditing Standards Board to consider as they finalize the standard Publications 10Minutes Accounting guides Corporate governance series EITF observer Flashline IFRS news In brief In depth In the loop In transition M A snapshot Point of view Practical tip Private company reporter PwC comment letters AICPA ASB FASB GASB IFAC IASB IVSC PCAOB SEC Regulatory and standard setting developments SEC comment letter trends Tax accounting insights The quarter close Weekly newsletter CFOdirect featured topics 2015 Y E financial reporting

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/comment-letter-asb.html (2016-02-10)
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  • FASB comment letters
    to the definition of a business 01 22 16 PwC supports the overall direction of the proposal but provides suggestions for the FASB s consideration PwC comments on FASB s proposed changes to the definition of materiality 12 08 15 PwC supports the FASB s proposed changes to the definition of materiality subject to a specific recommendation PwC comments on FASB proposal regarding private company alternatives 11 17 15 PwC supports the FASB s proposals to expand the ability of private companies to adopt PCC alternatives PwC comments on proposed narrow scope amendments to new revenue standard 11 12 15 PwC supports the FASB and IASB s efforts to respond to concerns raised by constituents about the revenue standard PwC comments on proposed update to principal versus agent revenue guidance 10 13 15 PwC supports the FASB and IASB s efforts to clarify the principal versus agent guidance in the new revenue standard PwC comments on FASB s proposed changes to NFP financial reporting 08 24 15 PwC supports the FASB s proposals to make certain targeted changes to NFP specific reporting now PwC comments on the FASB s proposed share based payment simplifications 08 17 15 PwC supports the majority of the FASB s proposal to simplify stock based compensation accounting PwC comments on the FASB s proposed equity method simplifications 07 28 15 PwC does not support the proposal to eliminate the accounting for basis differences PwC comments on proposed amendments to performance obligations and licensing in new revenue standard 06 30 15 PwC supports the boards efforts to clarify the guidance on identifying performance obligations and licensing PwC comments on simplifying accounting for measurement period adjustments 06 30 15 PwC supports the proposed simplification to the accounting for business combination measurement period adjustments 1 2 3 4

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/comment-letter-fasb.html (2016-02-10)
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  • GASB comment letters
    Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites GASB comment letters PwC comments on GASB s proposal on blending requirements 10 13 15 PwC supports the GASB s proposal to provide guidance on the blending of certain component units PwC comments on the GASB s irrevocable split interest agreement proposal 09 30 15 PwC encourages alignment between the GASB s and FASB s split interest arrangement guidance PwC comments on GASB s exposure draft on certain external investment pools 09 03 15 PwC supports the GASB s criteria for determining when amortized cost can be used for certain external investment pools PwC comments on the GASB s preliminary views on lease accounting 03 09 15 PwC encourages convergence between the GASB s and FASB s lease accounting proposals Publications 10Minutes Accounting guides Corporate governance series EITF observer Flashline IFRS news In brief In depth In the loop In transition M A snapshot Point of view Practical tip Private company reporter PwC comment letters AICPA ASB FASB GASB IFAC IASB IVSC PCAOB SEC Regulatory and standard setting developments SEC comment letter trends

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/comment-letter-gasb.html (2016-02-10)
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  • IFAC comment letters
    Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites IFAC comment letters PwC Comments on IAASB Consultation Paper Enhancing the Value of Auditor Reporting Exploring Options for Change 10 25 11 PwC global network of firms believes that the time is right to significantly enhance auditor reporting Valuable enhancements can be made now that move us some way to achieving the goal of more informative and valuable auditor reporting As solutions are developed it is critical that there be active continuous and open dialogue amongst auditing standard setters regulators users and other stakeholders PwC global network urges the IAASB to work in collaboration with the PCAOB in relation to their respective consultation papers to develop solutions that work globally PwC Comments on Proposed ISAE 3000 Revised Assurance Engagements Other Than Audits or Reviews of Historical Financial Information 09 14 11 PwC global network of firms believes that the proposed standard provides a strong basis for the performance of all assurance engagements and will facilitate consistent high quality engagements capable of being supplemented by clearly tailored topic specific ISAEs as required in response to the needs of users PwC global network also believes that the revisions to the requirements and application material to better articulate the defining characteristics of a limited assurance engagement together with the principles and differences between attestation and direct engagements are useful Publications 10Minutes Accounting guides Corporate governance series EITF observer Flashline IFRS news In brief In depth In the loop In transition M A snapshot Point of view Practical tip Private company reporter PwC comment letters AICPA ASB FASB GASB IFAC IASB IVSC PCAOB SEC Regulatory and standard setting developments SEC comment letter trends Tax accounting

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/comment-letter-ifac.html (2016-02-10)
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  • IASB comment letters
    on the presentation of intragroup transactions 11 23 15 PwC believes that the agenda decision goes beyond clarifying or explaining the requirements of IFRS 5 PwC comments on classification of the liability for prepaid cards 11 23 15 PwC agrees with the Committee s conclusion that this item should not be taken onto its agenda PwC comments on the proposed deferral of the effective date of IFRS 15 07 08 15 PwC supports the proposed one year deferral of the effective date of IFRS 15 Revenue from Contracts with Customers PwC comments on IASB s IAS 7 proposed amendment under disclosure initiative 04 27 15 In our letter we explain our views on an entity s financing activities and liquidity disclosures and IFRS Taxonomy PwC comments on IASB s proposed amendments to share based payment standard 04 13 15 In our letter we explain our views on net settled awards measurement of cash settled awards and transition guidance PwC comments on proposals for measuring quoted investments at fair value 02 02 15 PwC agrees that the unit of account should be the investment as a whole PwC comments on the IASB s discussion paper on rate regulation 01 20 15 PwC supports the IASB s going forward with a project on reporting the financial effects of rate regulation PwC Comments on IFRS IC tentative agenda decision IFRIC 21 Levies 11 11 14 PwC agrees with the Committee s decision not to take this item onto its agenda PwC comments on the IASB s discussion paper on accounting for macro hedging 10 28 14 PwC does not support an accounting model with a scope focused on Dynamic Risk Management as explored in the IASB paper 1 2 Publications 10Minutes Accounting guides Corporate governance series EITF observer Flashline IFRS news In brief

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/comment-letter-iasb.html (2016-02-10)
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  • IVSC comment letters
    Videos Podcasts Events Newsletter signup CFOdirect Network More than information insight International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites IVSC comment letters PwC Comments on the International Valuation Standards Council s Exposure Draft Credit and Debit Valuation Adjustments 03 06 14 PwC appreciates the International Valuation Standards Council IVSC Standards Board board efforts and welcomes the opportunity to provide comments on the exposure draft ED that sets out the board s proposals aimed at providing information on credit and debit valuation adjustments Our comment letter outlines our general comments to the proposal and responds to certain specific questions for comment in the appendix Publications 10Minutes Accounting guides Corporate governance series EITF observer Flashline IFRS news In brief In depth Dataline In the loop In transition M A snapshot Point of view Practical tip Private company reporter PwC comment letters AICPA ASB FASB IASB IFAC IVSC PCAOB SEC Quarter close Regulatory and standard setting developments SEC comment letter trends Tax accounting insights Weekly newsletter CFOdirect featured topics

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/comment-letter-ivsc.html (2016-02-10)
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  • PCAOB comment letters
    communication of audit quality indicators PwC comments on PCAOB s identification of partner and others on new form 08 30 15 PwC is supportive of PCAOB Form AP for disclosure and offers additional recommendations for consideration PwC comments on the PCAOB s use of specialists paper 08 03 15 PwC is supportive of the project but offers recommendations to address what we see as potential practical challenges PwC comments on PCAOB paper on estimates and fair value measurements 11 04 14 PwC is supportive of the project but offers recommendations to address what we see as potential practical challenges PwC comments on PCAOB s proposed framework to reorganize audit standards 07 08 14 PwC believes the proposed framework will help users navigate PCAOB standards more easily but suggests some enhancements PwC comments on PCAOB s proposed auditor reporting and other information standards 12 11 13 PwC supports changes to the audit report and auditor s responsibilities for other information that are responsive to user feedback yet maintain or improve audit quality PwC comments on PCAOB s reproposed related parties auditing standard and related amendments to PCAOB auditing standards 07 07 13 PwC believes the reproposal will improve the auditor s performance in auditing related parties significant unusual transactions and transactions with executive officers PwC Comments on PCAOB s Proposed Framework for Reorganizing PCAOB Auditing Standards 05 23 13 PwC believes the PCAOB s proposed framework will help users navigate the board s standards more easily but suggests certain enhancements PwC Comments on Proposed Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing Standards 05 30 12 PwC generally supports the proposals and believes they will heighten the auditor s focus on the potential for material misstatement particularly material misstatement due to fraud arising from relationships and transactions with

    Original URL path: http://www.pwc.com/us/en/cfodirect/publications/comment-letter-pcaob.html (2016-02-10)
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