Reporting reset – Loans, receivables, and investments

PwC's accounting podcast · Apr 22, 2025 · 23m · transcript

We continue our back-to-basics series on financial statement presentation and disclosure with a focus on loans, receivables, and investments – accounts that affect nearly every business. In this episode, we walk through the key presentation and disclosure requirements and examine recent guidance updates for creditors accounting for certain loan modifications.

In this episode, we discuss:

2:05 – Key considerations for loans and receivables, including:

3:08 – Presentation in the balance sheet and income statement

7:20 – Disclosure requirements

8:35 – New guidance (ASU 2022-02) on creditors’…