Publications

Retail and consumer

Managing the risks of counterfeit products
Our desire to own the same clothes and accessories as our celebrity icons is accelerating an enormous growth in counterfeit goods that is costing the luxury goods industry millions in lost sales and damage to their brands. Click here to find out how this changing consumer buying behaviour is both an opportunity and a threat. >>>
IFRIC 13: Accounting for customer loyalty programmes
Customer loyalty programmes have grown more widespread in recent years. IFRIC 13 Customer Loyalty Programmes has recently been issued by the International Financial Reporting Interpretation Committee. Written primarily with the retail and consumer sector in mind this report will help clarify the impact of interpretation on accounting for these programmes. >>>
Retailing 2015: New frontiers
An accelerating pace of change is expected for the retail industry through to 2015. Explore the key drivers behind this change, the trends expected to dominate the future and the critical success factors that must be addressed to manage the complexity and diversity of retailing in 2015. >>>
Transition of the Turkish retail sector and the impacts on the economy
Did you know the Turkish cities of İstanbul, Ankara and İzmir are expected to be among the world's largest city economies by 2020? The presence of only a minority of organised chains also provides significant scope for development. In collaboration with the Turkish Council of Shopping Centres and Retailers we reveal the key investment opportunities for global and local players. >>>
The internet: This time it's for real
This report examines an industry in transformation as changing patterns of consumer behaviour are potentially dramatically altering the retail landscape as we know it. Click here to explore how retail and consumer goods companies should respond to the threats and opportunities presented by online retail. >>>
How retail and consumer companies can use strategic sourcing to achieve business objectives
This report explores the challenges retail and consumer companies face and how strategic sourcing of back-office functions can help retail and consumer companies meet a range of these challenges including dealing with margin pressure, managing changing markets and protecting and enhancing brand value. >>>
How retail and consumer companies can improve global business performance with better political risk management
Moves to capitalise on purchasing power in expanding economies has created a more complex global risk environment. Explore the growing gap between the willingness of executives to accept rising geopolitical risk levels in search of greater reward and the ability to adequately protect business performance and economic value by managing this risk in a systematic manner. >>>
M&A insights: Food sector
M&A food insights is our annual review of deal activity in the European food manufacturing sector. We examine the key trends underlying this activity while also featuring several topical issues currently impacting on the sector including pension liabilities, consumer concerns over health and well-being and a rapid increase in food allergies and intolerances. >>>
Insights into the food, beverage and consumer products industry
Our financial performance benchmarking report examines operational and financial performance measures in the food, beverage and consumer products industry. We also reveal how best to address pressing and emerging issues impacting the industry so you can stay ahead of the competition. >>>

Pharmaceutical and life sciences
International Financial Reporting Standards (IFRS): Pharmaceuticals and life sciences issues and solutions for the pharmaceuticals and life sciences industries - Vol III
Partnering with another company is often the answer to long term financing problems faced by life science and biotechnology companies or to the loss of patent protection and the need to adjust to the new ways of performing research by pharmaceutical companies. How should parties involved account for such licensing and development agreements? >>>
Unlocking the power of pharmacovigilance: An adaptive approach to evolving drug safety environment
Patient safety is the primary concern for pharmaceutical companies during controlled clinical drug trials. Safety, however can never be guaranteed. This report is a focused analysis of the current state of drug safety monitoring (known as pharmacovigilance) and a guide to field-tested operational strategies that can be employed to improve current pharmacovigilance practices. >>>
M&A insights: Analysis and opinions on global M&A activity from our network of local advisers
Our annual publication examining deal activity and key trends within the pharmaceutical and healthcare sector, reports another period of increased activity. In addition to reviewing the mainstream pharmaceutical sector, we also include separate reviews of the medical devices and biotechnology markets, and fund-raising for the industry as a whole. >>>
BioForum issue 23
BioForum is our quarterly publication reviewing data and news for the Australian and US listed life science markets (including pharmaceutical, biotechnology and medical device subsectors) including market performance, clinical milestones, partnerships and mergers and acquisitions. This edition also examines the area of capital raising.
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IFRS and its impact on financial reporting for the life sciences sector
The transition to International Financial Reporting Standards (IFRS) continues to be a significant issue for this sector, with the development of IFRS practice emerging more slowly here than in many other sectors. Our latest analysis reviews the annual reports of 31 companies in the sector who have reported their first IFRS results, summarising and providing practical guidance on the principle adjustments and other key issues arising. >>>
CEE tax notes: Working cross-border
Central and Eastern Europe (CEE) Tax Notes is a quarterly review of the key tax and regulatory developments applicable to countries within the CEE region. The publication is a useful guide to new incentives of interest to pharmaceutical companies either operating in or with an interest in investing in CEE countries. >>>
Recapturing the vision: Restoring trust in the pharmaceutical industry by translating expectations into actions
Why is an industry whose core mission is to save lives and improve health held in such low public esteem? This report identifies restoring damaged reputation as the greatest challenge currently facing the pharmaceutical industry. Explore how the industry can identify, address and alleviate the core issues affecting its reputation and the actions necessary to regain lost respect.
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Energy and utilities

Energy and efficiency: The changing power climate
With renewables, nuclear power and energy efficiency considerably more prominent in the plans of utility companies, we examine a utility sector preparing to respond to the threat of climate change. In this report we reveal the factors that will determine the pace and extent of change likely to occur. We also look at how energy-intensive companies are adjusting to life in our new high price and energy-uncertain world. >>>
The world in 2050
Emerging economies will increasingly be the driver of global growth and could account for over half of global carbon emissions by 2050. Can the world sustain such rapid growth without serious adverse impacts on its climate? We reveal one possible answer which with concerted action by governments, businesses and individuals, will reduce carbon emissions in 2050 by around 60%. >>>
Trouble-entry accounting revisited: Uncertainty in accounting for the EU Emissions Trading Scheme and Certified Emission Reductions
The European Union Emissions Trading Scheme (EU ETS) has emerged as one of the most significant measures to date to tackle climate change since its commencement on 1 January 2005 by bringing the value of carbon dioxide emissions on to the balance sheet. Here we review the accounting approaches applied by major organisations significantly affected by the EU ETS reviewing the key themes and issues arising in the absence of specific accounting guidance. >>>
Mine - Riding the wave: Review of global trends in the mining industry
This report reviews the key trends and financial performance of the global mining industry. Building on our knowledge and experience from previous publications we bring you an aggregated view of the industry in 2006, through our review of 40 of the world’s largest mining companies which together represent over 80% of the global industry by market capitalisation. >>>
How energy companies can improve global business performance by better managing political risk
Events including conflicts in the Middle East, terrorism and pandemic threaten the safety of infrastructure, the security of energy supply and the continuity of business operations. Political change has a greater impact on business performance than ever before. This paper reveals where energy companies need to increase their focus to improve global business performance. >>>
How energy and utility companies are improving security but missing opportunities to integrate risk and compliance
Energy and utility companies worldwide are spending more of their IT budgets on information security but considerably less than companies in other industries are investing. Despite this spending gap, they appear to be doing better at building up their security programs, at least on a capability-specific basis. Responses however reveal critical deficiencies in adopting a strategic approach to addressing security, compliance, and privacy. >>>
Real Time: Delivering International Financial Reporting Standards in the oil and gas and utilities sector
Issued as many companies reach the end of their first full IFRS reporting period, we examine the reality of reporting under the International Financial Reporting Standards (IFRS) for companies in the oil, gas and utilities industries. We reveal how companies are responding to reporting challenges caused by developments in the wider environment including emissions trading and energy price volatility, and moving to embed IFRS into the ‘real time’ practice of the company. >>>
Financial reporting in the mining industry: International Financial Reporting Standards
Many countries now require companies to prepare their financial statements in accordance with International Financial Reporting Standards (IFRS). Regulatory bodies in many other countries are converging national standards with IFRS. This report considers the major accounting practices adopted under IFRS by the mining industry, one of the world's most global industries. >>>
The wealth of nations: How well do countries' petroleum strategies align?
Competitive behaviours of National Oil Companies (NOCs) can be grouped into five distinct clusters. By mapping oil and gas reserves in the NOC host countries against production levels, the rationale for these behaviours becomes even clearer. In a time when the industry is undergoing intense competition in search of new reserves, analysing who the principle players are, and how they interact, can help to determine where the best investment opportunities lie. >>>

Transport and logistics
Choosing a profitable course: European tonnage tax regimes for the shipping industry
European tonnage tax regimes use the principle that tax payable is based on the registered tonnage of vessels, multiplied by a fixed amount of deemed profit per ton, instead of the actual accounting profits from the exploitation of a vessel. This produces a very low effective tax rate when the shipping business is doing well. As choice of regime can affect the value of your company considerably, click here to ensure you make the optimal choice for your company. >>>
Protect your shipment: Supporting transportation and logistics companies in managing fraud risks
Nearly half (45%) of organisations in the transportation and logistics industry report having experienced fraud over the past two years, with the actual incidence estimated even higher, as detection can be difficult. This report outlines some of the most common fraud schemes in the industry and provides guidance on how to reduce the risk of occurrence. >>>
Predicting the unpredictable: Protecting transportation and logistics companies against fraud, reputation and misconduct risk
Corporate fraud and misconduct has gained the attention of regulators worldwide. This report identifies the common transport and logistics fraud schemes and provides step-by-step guidance on how to develop an effective antifraud program that addresses not only financial statement risk, but equally important reputation, operational, legal and strategic risks. >>>
Opportunities and challenges for the shipping industry
Advancing globalisation, more flexible tax regimes and an increasingly mobile workforce are creating both opportunities and challenges in an industry being reshaped through market consolidation and a shift in the balance of world trade. With sustained profitability in many sectors, increasingly international operations and ever more sophisticated tax authorities are your corporate, operational and tax structures effectively aligned? >>>

Engineering and construction

Transact: Foundations for growth
As consolidation of builders’ merchants continues apace in the UK, we explore if both major and independent builders’ merchants can share success? Our summary reviews acquisition threats and opportunities, examines how independents can best position themselves to benefit from consolidation and explores the implications for building merchant suppliers. >>>

Forestry, paper and packaging

Risks and rewards: Forest, paper and packaging in South America
Have you considered South America’s potential? With the lowest wood costs of any leading producer region, this continent looks set to become the dominant producer of pulp globally. It also has the richest forest resources on the planet and is an emerging growth market for the products forest, paper and packaging industries. >>>
Measuring up: Sustainability reporting in the forest, paper and packaging industry
For an industry that has often been the focus of negative media attention and public scrutiny for its environmental performance, sustainability reporting would seem to offer an ideal opportunity to improve transparency and demonstrate the industry's commitment to the broader suite of sustainability issues - but has this happened? >>>
Risks and rewards: Forest, paper and packaging in Russia
Our focus on emerging market opportunities continues with Russia, home to over one fifth of the world’s forests. Given this country is currently harvesting well below what experts consider to be a sustainable rate and given the presence of large new consumer markets, the potential for development of modern, sizeable forest-based industries awaits. >>>

Contacts
Maria Loftus
Tel: +353 1 792 6292

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