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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
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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 »Sustainability now: Energy tax credits and the FEOC rules
Foreign Entity of Concern or FEOC rules impact energy tax credit eligibility through taxpayer and project tests and related IRS guidance, while also introducing supply chain and financing challenges.
US Podcast
28 April 2026
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Foreign Entity of Concern or FEOC rules impact energy tax credit eligibility through taxpayer and project tests and related IRS guidance, while also introducing supply chain and financing challenges.
US Podcast
28 April 2026
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Read more »Financial reporting implications of geopolitical conflict
Accounting and financial reporting impacts of global geopolitical conflict
US In depth 2026-01
26 March 2026
Read more »Q1 Closing statements: Insights for controllers at quarter end
Closing statements is a quarterly publication, targeted to controllers that shares quarter-specific insights, trends, analysis, and observations.
US Closing statements
19 March 2026
Read more »FASB 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 MoreAbout the Income taxes guide
PwC is pleased to offer our updated comprehensive guide on the accounting for income taxes.
US Income taxes guide
31 March 2026About the Financial statement presentation guide
PwC is pleased to offer our Financial statement presentation guide.
US Financial statement presentation guide
31 March 2026California SB 253–CARB rulemaking for 2027 and beyond
California SB 253 regulations are in the works on GHG scope 1, scope 2, and scope 3 emissions for reporting in 2027 and beyond.
US In brief 2026-02
26 March 2026About the IFRS and US GAAP: Similarities and differences guide
PwC is pleased to offer our updated IFRS and US GAAP: similarities and differences guide. This publication is designed to alert companies, investors.
US IFRS & US GAAP guide
15 March 2026About the Transfers and servicing of financial assets guide
PwC is pleased to offer our updated Transfers and servicing of financial assets guide
US Transfers of financial assets guide
28 February 2026SB 253 and SB 261: California climate reporting explained
California SB 253 and SB 261 require emissions and climate risk disclosures for large entities doing business in California starting in 2026.
US In depth 2025-05
04 September 2025
|
Updated 26 March 2026Accounting implications of tariffs
This In depth discusses accounting and reporting of tariffs. It was updated to address issues related to the Supreme Court decision on IEPPA tariffs.
US In depth 2025-02
13 March 2025
|
Updated 19 March 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...
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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.
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US Utilities guide
15 April 2026About the Income taxes guide
PwC is pleased to offer our updated comprehensive guide on the accounting for income taxes.
In summary...
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US Income taxes guide
31 March 2026About the Financial statement presentation guide
PwC is pleased to offer our Financial statement presentation guide.
In summary...
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US Financial statement presentation guide
31 March 2026California SB 253–CARB rulemaking for 2027 and beyond
California SB 253 regulations are in the works on GHG scope 1, scope 2, and scope 3 emissions for reporting in 2027 and beyond.
In summary...
Read More
More
Less
US In brief 2026-02
26 March 2026About the IFRS and US GAAP: Similarities and differences guide
PwC is pleased to offer our updated IFRS and US GAAP: similarities and differences guide. This publication is designed to alert companies, investors.
In summary...
Read More
More
Less
US IFRS & US GAAP guide
15 March 2026About the Transfers and servicing of financial assets guide
PwC is pleased to offer our updated Transfers and servicing of financial assets guide
In summary...
Read More
More
Less
US Transfers of financial assets guide
28 February 2026SB 253 and SB 261: California climate reporting explained
California SB 253 and SB 261 require emissions and climate risk disclosures for large entities doing business in California starting in 2026.
In summary...
Read More
More
Less
US In depth 2025-05
04 September 2025
|
Updated 26 March 2026Accounting implications of tariffs
This In depth discusses accounting and reporting of tariffs. It was updated to address issues related to the Supreme Court decision on IEPPA tariffs.
In summary...
Read More
More
Less
US In depth 2025-02
13 March 2025
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Updated 19 March 2026Accounting and reporting webcasts
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