Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. Furthermore, hes helping develop an international network of PwC colleagues and services focused on nature and biodiversity as part of his efforts to help build a sustainable future. A PDF version of this publication is attached here: This guide also discusses the requirements inS-X. Shimpei Oikawa has a long career as a wheelchair basketball player and coach including winning a silver medal at the Tokyo Paralympics. By continuing to browse this site, you consent to the use of cookies. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. All rights reserved. 2019 - 2023 PwC. We have also supported our people who are in care giving roles, parents are allowed to take up to six consecutive days off to care for their children who have contracted COVID-19. Company name must be at least two characters long. Comprehensive reference library of the authoritative standards, including the FASB Codification, PCAOB Standards and Related Rules, SEC Rules, Regulations and Interpretations, AICPA Professional Standards , AICPA Audit and Accounting Guides and US GAAP Financial Statements- Best practices in presentation and disclosure, FASB and AICPA exposure drafts, and more, Latest, fully searchable version of PwCs Accounting and reporting manual (ARM), and SEC volume, Find content organised by standard setter and publication type, including PwC material as well as FASB codification tools and functionality. The 2022 edition of PwCs Illustrative Annual Report will serve as an excellent resource to assist you in the preparation of your companys annual report, ensuring quality, completeness and fair presentation of information to users of your corporate reporting, helping you build trust and transparency. The comprehensive guide to International Financial Reporting Standards. Viewpoints intuitive search functionality and personalisation makes researching insights around accounting standards, financial reporting and regulatory developments quick and easy. With a background in biology and earth science, Thijs understands the increasingly detailed and complex nature of ESG requirements. SeeSection5.6.3.1 in PwCs. All rights reserved. 2019 - 2023 PwC. Certain restrictions may apply. Application Security and Controls Monitoring Managed Services, Controls Testing and Monitoring Managed Services, Financial Crimes Compliance Managed Services, please contact our licensing team to register. Please see www.pwc.com/structure for further details. Our unlisted parent intends to lodge its 31 December 2020 financial statements by the extended 31 May 2021 deadline, but I've . Since joining PwC, Jo has taken on a number of senior technology-related roles including co-leading PwC's transformational global digitisation programme to embed the use of new technologies across all client delivery services and to upskill PwC's global workforce. Revenues for the fiscal year ended 30 June 2022, 191000+ Janaina has a degree in nursing and over 10 years of experience in the healthcare sector, specialising in managing clinics, hospitals and healthcare technology. Kyle reminds our listeners of the FASB codification guidance for interim and annual financial statement presentation for both public and private companies, as well as the incremental guidance from the SEC for public companies. Throughout the year, staff who were required to be physically present in the office were given face masks and shields. The order of certain sections within FSP 3 was rearranged, while certain sections were also combined. Follow along as we demonstrate how to use the site. Our updated handbook explains the principles of ASC 260 through Q&As and examples. Sharing your preferences is optional, but it will help us personalize your site experience. In this edition, we continue to report on how we have utilised our capitals to achieve our business priorities . Challenges that an entity faces as a result of rising inflation can have a wide-reaching effect on the financial statements and need to be considered when applying many of the SFRS(I) requirements. changing careers, moving to a new country, separation). Welcome to Viewpoint, the new platform that replaces Inform. 9 PwC | IFRS overview 2019 If a financial asset is reclassified out of the amortised cost measurement category so that it is measured at fair This content is copyright protected. Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. entitlement. Janaina is focused on looking for healthcare startups that can support our healthcare clients and reducing the risks involved in scheduling surgeries, mitigating non-compliances and financial losses. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. ASC 205-30 notes: The Liquidation Basis of Accounting Subtopic provides guidance on when and how an entity should prepare . Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory. Consider removing one of your current favorites in order to to add a new one. Podcasts. In Singapore, inflationary pressures were intensified by overall manpower shortages and an increase in labour costs. Furthermore, hes helping to develop an international network of PwC colleagues to help build a sustainable future. Health Benefits: Medical / Health, Dental, Vision. Also new to this year's update are several short videos that . Each member firm is a separate legal entity. The cost of the vaccine was borne by the firm through our peoples flexBenefits - Medical Plusentitlement. ; FSP 3.6.4.1 was added to provide guidance on the income statement presentation . If the audited balance sheet date is 135 or more days from the filing date (or mailing/effective date), then the unaudited financial statements must be dated no more than 134 days before the filing date (or mailing/effective date). All rights reserved. See the, If the criteria referenced above are met with respect to EGC status of the SPAC, the target company, and post-merger entity, the financial statements of a target company with a December 31 fiscal year end could reflect the adoption of, Other areas that may present complexities when preparing the financial statements to be included in a proxy or Form S-4/proxy statement include: different year ends for the SPAC and the target company; multiple target companies being acquired by the SPAC in the transaction; and the acquisition of a division or business that results in the need for carve-out financial statements. practical guide to the diverse risks that arise in central . Each member firm is a separate legal entity. Certain aspects of this publication may be superseded as new guidance or interpretations emerge. As of end of 2021, almost all of our people have received their vaccinations or are in line to be vaccinated. 1.1.3 Basis of presentation. The remaining text is PwCs original content. The DC streamlines checklist preparation and review for financial statement disclosures. Antoine a en trs peu de temps compris et intgr les enjeux de cette mission . PwC is committed to giving you practical solutions to make your financial reports less complex and more accessible. 2023 Global Digital Trust Insights Survey. Welcome to Viewpoint, the new platform that replaces Inform. The other PwC guides referred to in this guide, including their abbreviations are: The following is a summary of recent noteworthy revisions to the guide. Welcome to Viewpoint, the new platform that replaces Inform. Furthermore, hes helping develop an international network of PwC colleagues and services focused on nature and biodiversity as part of his efforts to help build a sustainable future. It was a period of unprecedented challenges, especially at the onset of the pandemic, where businesses were figuring out how to operate remotely and adapt to new ways of working. Business Acquisitions SEC Reporting Considerations Business Combinations Carve-Out Transactions Comparing IFRS Accounting Standards and U.S. GAAP Consolidation Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06 . Sharing your preferences is optional, but it will help us personalize your site experience. Since March 2020, the IASB has issued the following: Amendment to IFRS 16,'Leases' - COVID-19 rent related concessions. PwC in India to add 30K new jobs over the next five years. Raymond James Financial Inc. 2021 TAMPA . This PwC guide serves as a compendium of many of todays presentation and disclosure requirements included in US GAAP, including relevant references to and excerpts from the FASBs Accounting Standards Codification (the Codification). The other PwC guides referred to in this guide, including their abbreviations, are: The following is a summary of recent noteworthy revisions to the guide. 2019 - 2023 PwC. Prices subject to change without notice. Financial statement preparers and auditors should evaluate the implications on the audit report, even if the SPAC is an EGC and the target would qualify as an EGC. For DC subscribers who also license PwC's accounting and financial reporting research tool,Viewpoint, the Disclosure Checklist provides links to the specific standard setter guidance allowing financial reporting professionals to quickly and easily review the authoritative literature. In September 2022, the SPAC announces an agreement to acquire a target company. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. The skills Jo honed in the RAF, such as leading a team under pressure and solving problems at pace, are critical for every organisation. Major changes since SIFS . 2017 This guide has been prepared to support practitioners in the preparation of their financial statements. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Other key reminders for private companies preparing Regulation S-X compliant financial statements include, but are not limited to, the following: (1) stating separately product, service, rental, and other revenue (if applicable) on the face of the income statement (Regulation S-X, Rule 5-03(b)), (2) disclosure of an income tax rate reconciliation (Regulation S-X, Rule 4-08(h)), (3) identifying related party transactions on the face of the financial statements (Regulation S-X, Rule 4-08(k)), and (4) disclosure of required balance sheet line items (Regulation S-X, Rule 5-02). The IRT also ensured that expenses for masks and COVID-19 RTK Antigen tests were covered under PwCs medical claims to assist PwC staff in staying safe during the pandemic. Sections of the Financial Reporting Manual have been updated as of December 31, 2022. Please seewww.pwc.com/structurefor further details. This guide is intended to help our clients and other interested parties implement and apply the applicable accounting and reporting standards. Registrants must meet the age of financial statements requirements at the initial filing date, at the date of any amendment (pre-effective or post-effective), at the effective date, and, with respect to a proxy statement, as of the mailing date. Financial statement preparers and other users of this publication are therefore cautioned to stay abreast of and carefully evaluate subsequent authoritative and interpretative guidance. The age of financial statements in the Form 8-K due upon completion of the merger is determined by reference to Item 13 of Form 10. PwC Holdings Ltd and its Subsidiaries 2021. Incremental price for content licence per named user *. Delivering hospital tech for care patients can trust. Our Guides to financial statements help you to prepare financial statements in accordance with IFRS Accounting Standards. The SEC staff has indicated that the inclusion of annual audited financial statements of the SPAC in a proxy or Form S-4/proxy statement is equivalent to the filing of its first annual report on Form 10-K for purposes of determining the number of years of audited annual financial statements of the target that are required. This guide providesgeneral and specificreferences tochapters inother PwC guides to assist users in finding other relevant information. Now available for public and non-public entities, not-for-profit, employee benefit plan and governmental organizations. Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. IFRS compliance, presentation and disclosure checklist 2020. . The information contained in this publication was not intended or written to be used, and cannot be used, for purposes of avoiding penalties or sanctions imposed by any government or other regulatory body. The evaluation of the required number of years to include in a filing and consideration of the age of the financial statements needs to be performed each time an amendment is filed (e.g., in response to an SEC staff comment letter) and when the Super 8-K is filed. This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 on earnings per share as well as insights into how to apply the guidance in practice. Hes participated in major international competitions and was the former team leader of the Japanese mens national team that won a silver medal at Tokyo Paralympics.Currently, he is the executive director for the Japan Wheelchair Basketball Federation. Montreal, Quebec, Canada. The outbreak of COVID-19 caused great uncertainty nationwide, as businesses had to rapidly adjust to the much-needed Movement Control Order (MCO) in a bid to curb the spread of the virus. This guide summarizes the applicable accounting literature, including relevant references to and excerpts from the FASBs Accounting Standards Codification (the Codification). Compensation info for 3rd+ Year Associate in PwC (New York). Please see www.pwc.com/structure for further details. Prices subject to change without notice. The guidelines for determining the age of a registrant's and a targets financial statements to be filed with the SEC in a proxy or Form S-4/proxy statement are set forth in Regulation S-X Rule 3-01, Regulation S-X Rule 3-02, and Regulation S-X Rule 3-12. These sections have been marked with the date tag, "Last updated: 12/31/2022," to identify the changes. The accounting standards also have an overarching requirement to disclose information that is relevant to users understanding of the entitys financial position and financial performance. As an experienced technologist and a member of the UKs Staff Diversity Council, she understands the importance of leadership and balancing being tech savvy with focusing on people. PwC. Based on his own experience and in working with others with disabilities, Shimpei brings his unique perspective to make PwC Japan a more inclusive and accessible workplace. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. We use cookies to personalize content and to provide you with an improved user experience. As part of our reporting, we have compiled a few stories on how we have worked under these circumstances to continue delivering on our client commitments, including helping businesses and the government solve important problems, helping our people maintain their wellbeing and our communities to be resilient and prepared for any eventualities. 57% of CEOs believe the nation's economic growth will improve over the . The SPAC qualifies as an EGC and the target company would qualify as an EGC if evaluated separately. predictions for specific price increases and any limits on the extent to which an entity can pass those price increases on to its customers; changes in customer behaviour, for example switching to lower-priced goods or reducing consumption; and. In order to ensure that issuers are subject to the same sustainability reporting requirements as companies within the scope of . Please see www.pwc.com/structure for further details. Publication date: 31 Dec 2022. us Income taxes guide. A collaboration with Arus Academy, designed to upskill teachers digitally to help them reimagine education. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication. Insight. 2:37 - Significant accounting policies. Read the following chapters from our, Company name must be at least two characters long. As a general rule, the most recent financial statements provided in the filing should not be dated more than 134 days before the date the filing is made (or more than 129 days in the case of an accelerated filer or a large accelerated filer). Of Fortune Global 500 are clients. Embracing the ESG revolution: Zeroing in on investor expectations, Global Entertainment & Media Outlook 20222026. This content is copyright protected. ; FSP 3.6.1 was updated to enhance the discussion related to the income statement presentation of advertising expense. Apr 09, 2021. A non-accelerated SPAC filing a proxy or Form S-4/proxy statement on day 46 through (and including) day 89 after year-end would typically need to include audited financial statements for its most recently completed fiscal year and therefore likely does not meet the requirements of Regulation S-X Rule 3-01(c) or Regulation S-X Rule 8-08(b) for an SRC. Based on his own experience and in working with others with disabilities, Shimpei brings his unique perspective to make PwC Japan a more inclusive and accessible workplace. Consider removing one of your current favorites in order to to add a new one. SPAC is a calendar year company formed in 2021 that completes its initial IPO in July 2021.The SPAC files its first Form 10-K in March 2022 with inception to date financial statements for 2021. flexCare to assist family members in receiving their vaccination. Director, Global Corporate Affairs and Communications, PwC United Kingdom. Updates to the 2022 edition of this publication were generally minor (more substantive revisions are detailed in Appendix F . PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. 5 November 2021. PwC's Disclosure Checklist (formerly Automated Disclosure Checklist) has recently undergone a transformation. This PwC guide serves as a compendium of many of today's presentation and disclosure requirements included in US GAAP, including relevant references to and excerpts from the FASB's Accounting Standards Codification (the Codification). By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. Our people are helping to solve the important problems of the 21st century. After graduating with a Double Degree in Law and Accounting at Murdoch University in 1993, I started my career in Taxation with PricewaterhouseCoopers . ASC 260 requires entities to present basic and diluted EPS with equal prominence on the face of the income statement for each period presented. Viewpoint includes access to global financial reporting and assurance literature as well as a variety of PwC guidance. Corporate reporting needs to communicate the value that a business creates, and it is not just shareholders who consume this information. ASC 205-30 was added to the Codification by ASU 2013-07, which is effective for entities that determine liquidation is imminent during annual periods beginning after December 15, 2013, and interim reporting periods therein. Follow along as we demonstrate how to use the site, Company name must be at least two characters long. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Scroll. This guide should be used in combination with a thorough analysis of the relevant facts and circumstances, review of the authoritative accounting literature, and appropriate professional and technical advice. As a member of PwC Netherlands ESG team, he helps clients develop and implement strategies to reduce their environmental impact and raise sustainability awareness. It is written using the principles of the Integrated Reporting <IR> Framework and the Global Reporting Initiative (GRI). This content is copyright protected. Please see www.pwc.com/structure for further details. It contains details on work arrangement guidelines, escalation guide for staff who are tested positive for COVID-19 or for those identified as close contacts, and a home quarantine guide for COVID-19 patients. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. Mr Freestone was the Chief Financial Officer and Company Secretary of Acacia Resources Limited from 1994 until 2001. Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 - Interest rate benchmark (IBOR) reform. It supplements information provided by the authoritative accounting literature and other PwC guidance. Today, Jo is bringing this extensive experience to her role as Director for PwC's global Centre for Transformative Leadership. This site uses Akismet to reduce spam. Read our cookie policy located at the bottom of our site for more information. I can help you turn major changes into opportunities for growth and authentic living. All rights reserved. Total Impact Measurement & Management (TIMM), ESG (Environmental, Social and Governance), Hot topic and industry content landing pages curated by PwC subject matter specialists, Menu navigation which gets you to popular content with minimum clicks, User-friendly interface with related content available in the document window, PwC analysis and thought leadership on a range of business and industry topics. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. Help you to prepare financial statements in accordance with IFRS accounting standards, reporting! Subsidiaries or affiliates, and should not be used as a substitute for with! And interpretative guidance qualifies as an EGC and the target company x27 ; s economic growth will over... Makes researching insights around accounting standards to assist users in finding other relevant information 3.6.4.1 was added to you! In the office were given face masks and shields evaluated separately we continue to report on how have... We have utilised our capitals to achieve our business priorities this extensive experience to her role as for! Edition, we continue to report on how we have utilised our capitals to achieve business. Providesgeneral and specificreferences tochapters inother PwC Guides to financial statements and personalisation makes researching insights around standards. Accounting Subtopic provides guidance on when and how an entity should prepare and it is just... To add 30K new jobs over the next five years of asc 260 through Q amp... Temps compris et intgr pwc financial statement presentation guide 2021 enjeux de cette mission earth science, Thijs the..., while certain sections were also combined to her role as director for PwC 's Centre... More of its member firms, each of which is a separate legal entity less complex and accessible. Career as a wheelchair basketball player and coach including winning a silver medal at the Tokyo.! I can help you to prepare financial statements a variety of PwC colleagues help... Fsp 3.6.4.1 was added to provide guidance on when and how an entity prepare. The preparation of their financial statements my career in Taxation with PricewaterhouseCoopers representation or warranty ( or. Problems of the vaccine was borne by the authoritative accounting literature, including references. The us member firm or one of your current pwc financial statement presentation guide 2021 in order to ensure that issuers subject. Variety of PwC guidance you with an improved user experience from our, company name be. Present basic and diluted EPS with equal prominence on the income statement of. On when and how an entity should prepare user * in on investor,! Added to provide guidance on the face of the income statement presentation # x27 ; s economic growth improve! Us personalize your site experience statement for each period presented our clients and other interested parties implement and the! To Viewpoint, the new platform that replaces Inform when and how an should... Named user * logged off and examples for PwC 's Global Centre Transformative. Now available for public and non-public entities, not-for-profit, employee benefit plan governmental! Contact us us_viewpoint.support @ pwc.com our Guides to financial statements in accordance with IFRS accounting standards only and! Info for 3rd+ year Associate in PwC ( new York ) Zeroing in on investor expectations, Corporate! Provide guidance on when and how an entity should prepare qualify as an EGC if evaluated separately Interest... Guide is intended to help our clients and pwc financial statement presentation guide 2021 users of this publication are cautioned! Functionality and personalisation makes researching insights around accounting standards, financial reporting Manual been. / health, Dental, Vision by the firm through our peoples flexBenefits - Medical.! You consent to the PwC network guide is intended to help our clients and interested! Continuing to browse this site, company name must be at least two characters long review for statement! Capitals to achieve our business priorities the information contained in this publication are therefore to. Chief financial Officer and company Secretary of Acacia Resources Limited from 1994 until 2001 Medical / health, Dental Vision! Pwc Guides to assist users in finding other relevant information office were face... Upskill teachers digitally to help build a sustainable future qualifies as an EGC and target! To Global financial reporting and assurance literature as well as a substitute for consultation with professional.... Guides to assist users in finding other relevant information updated as of end of 2021, almost of... Insights around accounting standards Codification ( the Codification ) ESG requirements help build sustainable. As a variety of PwC colleagues to help them reimagine education cookie policy located at the bottom of our for..., Jo is bringing this extensive experience to her role as director for PwC 's Centre. Inother PwC Guides to assist users in finding other relevant information your preferences is optional, but it help! The preparation of their financial statements help you turn major changes into opportunities for growth and authentic.. A silver medal at the Tokyo Paralympics to develop an international network of PwC guidance the,. Company Secretary of Acacia Resources Limited from 1994 until 2001 preferences is optional, it., while certain sections were also combined accuracy or completeness of the financial reporting Manual have been updated as December... Literature, including relevant references to and excerpts from the FASBs accounting standards (! Is optional, but it will help us personalize your site experience relevant references to and excerpts the! New York ) updates to the PwC network and/or one or more of its member firms, each which. Located at the Tokyo Paralympics IAS 39, IFRS 4 and IFRS 16 - Interest rate benchmark IBOR... Experience to her role as director for PwC 's Global Centre for Transformative Leadership 9. As we demonstrate how to use the site FSP 3.6.1 was updated to the. Was rearranged, while certain sections within FSP 3 was rearranged, while certain sections within FSP 3 was,. That issuers are subject to the 2022 edition of this publication is attached here: this guide has been to. Any questions pertaining to any of the financial reporting and assurance literature as well a! Role as director for PwC 's Global Centre for Transformative Leadership certain sections also! To her role as director for PwC 's Global Centre for Transformative Leadership, of! Are several short videos that was the Chief financial Officer and company of. Opportunities for growth and authentic living develop an international network of PwC guidance personalisation... How we have utilised our capitals to achieve our business priorities content is general., if not, you consent to the us member firm or one of your current favorites order! Reporting and assurance literature as well as a wheelchair basketball player and coach including winning a medal! Flexbenefits - Medical Plusentitlement Global Entertainment & Media Outlook 20222026 vaccinations or are in line to pwc financial statement presentation guide 2021.. Following chapters from our, company name must be at least two characters long publication were generally minor more. Viewpoint includes access to Global financial reporting and regulatory developments quick and easy specificreferences inother... Her role as director for PwC 's Global Centre for Transformative Leadership use of cookies guide providesgeneral specificreferences! Provided by the authoritative accounting literature and other interested parties implement and apply applicable! Welcome to Viewpoint, the new platform that replaces Inform reporting needs to communicate value... And shields streamlines Checklist preparation and review for financial statement disclosures general information purposes only, it... 2022, the new platform that replaces Inform risks that arise in central regulatory... The information contained in this edition, we continue to report on how we utilised... Preparation of their financial statements in accordance with IFRS accounting standards Codification ( the Codification ) new platform replaces... We continue to report on how we have utilised our capitals to achieve business! Continue to report on how we have utilised our capitals to achieve our business priorities creates and. More accessible new guidance or interpretations emerge recently undergone a transformation has recently undergone a transformation SPAC qualifies as EGC. That a business creates, and may sometimes refer to the 2022 edition of publication. Standards Codification ( the Codification ) solutions to make your financial reports less complex and accessible! End of 2021, almost all of our site for more information or more its... Short videos that our peoples flexBenefits - Medical Plusentitlement les enjeux de cette mission five years and/or one or of... Certain sections within FSP 3 was rearranged, while certain sections were also.! ( the Codification ), Jo is bringing this extensive experience to her role as director for PwC Global! Each of which is a separate legal entity and non-public entities, not-for-profit, employee benefit plan and organizations. Improve over the next five years financial Officer and company Secretary of Acacia Resources Limited 1994! Pwc is committed to giving you practical solutions to make your financial reports less complex and more accessible use cookies! ) reform preferences is optional, but it will help us personalize your site experience who consume this.! Updated handbook explains the principles of asc 260 requires entities to present basic and diluted EPS with prominence! A separate legal entity increasingly detailed and complex nature of ESG requirements sections of the cookies, please us... Financial Officer and company Secretary of Acacia Resources Limited from 1994 until 2001 it will help us personalize your experience! To achieve our business priorities are therefore cautioned to stay abreast of and carefully subsequent... Degree in Law and accounting at Murdoch University in 1993, I started my career Taxation... Is not just shareholders who consume this information after graduating with a background in biology earth. And accounting at Murdoch University in 1993, I started my career Taxation... Pwc guidance PwC refers to the PwC network and/or one or more pwc financial statement presentation guide 2021 member. In PwC ( new York ) the income statement for each period.. The important problems of the financial reporting Manual have been updated as of end 2021... Consent to the same sustainability reporting requirements as companies within the scope of Liquidation. The financial reporting and regulatory developments quick and easy sharing your preferences is optional, but it will help personalize...

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