Canadian Publications and Survey Reports
Canada: Understanding the perspective of the Canadian CEO
Following the release of this year’s CEO survey in January at the World Economic Forum in Davos, Switzerland, we discussed the results with the directors of a number of Canadian companies in order to get their perspectives on the findings. This report highlights the four major themes Canadian CEO’s have identified as being key to becoming more strategic in the boardroom.
Canada: Social Media — The New Business Reality for Board Directors
The social media phenomenon has made the leap from the consumer world to the boardroom. Directors are faced with sorting out how social media impacts the firms that they oversee and their own roles on Boards. Let’s explore how social media can help you protect and improve shareholder value.
Canada: Managing Project Risk: Questions boards should be asking
With today’s unforgiving economy, the topic of risk management of major programs, as well as the maturity of general project management within an organization, is dominating discussion among senior management, executive leadership and boards. The following publication, from our Directors’ Briefing Series, discusses the six pillars of project risk management and what Boards can do to provide oversight on projects for their organizations.
Canada: Resilient Growth: Making the most of opportunities away from home
CEOs are focusing on markets far from home to reach their growth forecasts. With emerging markets growing more than twice as fast as developed markets, and, in some cases, providing a safe haven from current market volatility, there is little question where companies are focusing their growth strategies. But success in unfamiliar markets requires more deliberate alignment of risk monitoring with strategic planning and operational execution.
How prepared is your organization to grow away from home? In this new global report find out how business leaders and risk managers can weigh the array of risks that go along with tempting opportunities in unfamiliar markets.
Canada: Are you compromised, but don’t know it? A new philosophy for cyber security
When foreign governments, organized crime, or hackers target an organization, the techniques they use to compromise the network and enable sensitive data theft are well planned and methodical. Advanced cyber threat groups are extremely patient, tending to invest heavily in the research and development of custom malicious code and clever means to exfiltrate data; all designed to slip past the cyber security radar.
The future of cyber security is going to require an evolved philosophy that assumes a state of compromise.
Canada: Company Size Matters: Perspectives on IT Governance
The following publication is based on a sub-section of data taken from PwC’s research for the 4th edition of the Global Status Report on the Governance of Enterprise IT.
Canada: Tax memo: Long-awaited foreign affiliate amendments released
The new foreign affiliate amendments have revised previously released proposals and include some surprise. Learn more in this Tax memo.
Canada: The power of social media: How CIOs can build business value using social media
This paper explains the difference between social media and social collaboration and why CIOs and CTOs should become social media role models for their organization.
Canada: Digital mobility drives you – You drive digital mobility
The following white paper discusses some of the leading trends in digital mobility and their importance to the future of your company or organization.
Audit Committee Matters - Summer 2011: Audit committees’ role in countering cybercrime
This issue of Audit Committee Matters discusses how the issue of cybercrime can affect the board of directors of your Canadian organization.
Strategy talks podcast series: Beyond the Boardroom: Emerging Markets - What Directors Need to Know
In this episode of Strategy Talks, Dave Forster, PwC's managing partner for the Greater Toronto area, interviews a panel of guests (John Nyholt; Brenda Eprile; DJ Peterson; David Beatty) about the opportunities in emerging markets for Canadian companies, and what boards of directors need to know when considering moving into these markets.
The Challenge of Doing Deals in Emerging Markets Directors need to perform enhanced due diligence
The number of transactions completed by Canadian companies in emerging markets has increased by nearly 400% since 2003. While there are likely many more excellent opportunities to do deals in the years to come, there are also risks that may present additional challenges for directors.
Tax memo: 2011 federal budget ends deferral of corporate income tax through the use of partnerships
Do any of the corporations in your group have a substantial interest in a partnership? Corporate partners with taxation years ending after March 22, 2011, could be affected by budget measures that curtail the deferral of partnership income. This Tax memo outlines the implications.
Canadian business perspectives on the governance of enterprise IT (GEIT)
PwC recently conducted research for the 4th edition of the IT Governance Institute’s (ITGI) Global Status Report on the Governance of Enterprise IT. This report showed a significant level of agreement among the business leaders from various countries, industries, and large and small enterprises on the contribution of IT to business success, and provided insight on the challenges and opportunities connected with IT, the impact of the economic crisis, and views on IT outsourcing, social networking and the cloud.
2011 State of the Internal Audit Profession Study
PwC’s 2011 State of the Internal Audit Profession Study examines how internal audit is responding to a diverse and complex risk environment within today’s business landscape. Three significant themes emerged from the survey and discussions with internal audit leaders: strategic growth, information technology, and regulation. The survey data supports a clear recognition of the risks at hand and the opportunities for the profession. However, the results lacked a show of confidence in internal audit's ability to capture these opportunities and provide enhanced value and relevance.
Canada: Tax Memo: Federal Budget Includes RRSP Anti-Avoidance Rule
The federal budget extends to RRSPs anti-avoidance rules that already apply to Tax-Free Savings Accounts. As a result, RRSP investments in certain private business trusts could be subject to these rules, triggering severe penalties.
Canada: Tax Memo: Finance Proposes Legislative Measures to Counter FCA Decisions
On March 16, 2011, the Department of Finance released draft legislative proposals that would counter what it considered to be taxpayer-friendly decisions in three Federal Court of Appeal cases.
Canada: Commodity Clips, 2011 Issue 2
This bimonthly issue of PwC’s Commodity Clips covers commodity tax developments for the last two months.
Canada: 2011 State of the Internal Audit Profession Study
Our 2011 State of the Internal Audit Profession Study examines how internal audit is responding to a diverse and complex risk environment within today’s business landscape.
Canada: A Matter of Primary Importance: Making the Most of Audit Committees in Primary and Secondary Education Institutions
This paper sets out a series of leading and emerging practices to assist school boards and other education institutions establish and implement effective audit committees.
Canada: Lessons Learned from the Recession: What Directors Need to Know
As the economic roller coaster of the past two years slows down, corporate boards and their directors have learned to approach issues in a different, more measured and cautious way.
Canada: Semantics Antics: More on "arranging for"
All Canadian directors should note the Federal government’s GST/HST Notice No. 250. Even if you don’t work in financial services, this ruling has the potential to affect your board.
Fairness Opinions: What Directors Need to Know
The following article, written by Helen Mallovy Hicks PricewaterhouseCoopers, discusses the Ontario Securities Commission’s ruling on fairness opinions and its impact on directors and corporate governance.
Poll: IFRS and Board Members
PricewaterhouseCoopers has put together this two-question poll to gauge the interest of Canadian directors to receive IFRS training.
Perspective? Looking beyond short-term savings: Transforming the Canadian federal and provincial public sector
Governments can no longer take a short-term approach to cost management. This PwC article reveals a strategy combining immediate cost reduction with structural improvements to help achieve sustainable results.
Canadian Banks 2010: Perspectives on the Canadian Banking Industry
Canadian Banks 2010 examines the challenges of the worst financial crisis on the sector and includes a survey of Canadians about what they think of our banking system.
More Buck for Your Bang — Improving executive incentive compensation plan efficiency
With the economic crisis still in the news, executive compensation remains a hot topic. This article discusses making cash savings to a corporation without reducing net payouts to executives.
Strategy Talks Audio Podcast Series Episode 21: Internal Audits — A New Strategic Position
Dean and Helen talk with Mike Harris, leader of the Corporate Governance practice and Matthew Wetmore, a partner in the Internal Audit practice of PwC. They discuss how to make internal audits work for you in a time of crisis.
Director Oversight of Emerging Opportunities
With the recession ending, what role does your board play in identifying distressed M&As, joint ventures and other avenues for growth?
Balancing Risk and Opportunity in a Downturn
The following article discusses the economic downturn and what issues directors should be paying attention to as we approach the recovery.
2009 Energy Survey Q1 Update - Natural Selection: Evolution of Sustainable Companies
In this update, we present key financial data for the first quarter of 2009 for Canada’s public energy companies and trusts, as well as a more detailed look at issues affecting those companies’ ability to sustain their operations in the broadest sense.
The Changing Face of Fairness Opinions
PwC partner Helen Mallovy Hicks discusses the recent OSC decision on fairness opinions, its relevance to companies, and the use of business valuation professionals when seeking a fairness opinion.
A New Strategic Position - Redefining Internal Audit in an Economic Downturn
This paper discusses how the financial crisis is shifting the focus on internal audit from regulatory compliance to managing operations and risks more effectively.
The following DirectorConnect article discusses why Restricted Shares are preferable over deferred share units (DSUs), both for directors and for the companies they serve.
Report Ability — Spring 2009: PwC newsletter on Sustainable reporting "Report Ability", PwC Canada’s regular newsletter on sustainability reporting, provides useful information to writers and readers of sustainability reports across Canada.
Total Tax Contribution 2008
Read PwC’s Total Tax Contribution 2008 report to obtain a clearer picture of how Canada’s complex tax system impacts businesses.
Canadian Life Sciences Forecast 2009
Ce rapport vise à aider les parties prenantes des secteurs des sciences de la vie et de la biotechnologie à comprendre les défis et les préoccupations de leurs pairs, particulièrement devant l’évolution récente de la situation économique..
Fraud in a downturn
This paper considers whether fraud and integrity threats are changing during this period of economic decline and, if so, how.
IFRS in Motion: Keeping on Track
This PricewaterhouseCoopers publication provides an overview of the key strategies common among companies that have successfully converted to International Financial Reporting Standards (IFRS).
Putting IFRS in Motion: Key accounting issues for pharmaceuticals and life sciences companies
The following publication discusses the key accounting issues relevant to pharmaceutical and life sciences companies as they make their conversion to International Financial Reporting Standards.
Lending a hand: Tax Guide for Charities
Charities that need help navigating complex tax laws can use the following publication as a guide. PricewaterhouseCoopers' Lending a Hand: Tax Guide for Charities explains how Canada's tax legislation up to February 15, 2008 will affect your organization's daily functions upon compliance.
Getting Ready for IFRS: What Directors Need to Know
Boards of directors need to be engaged now to be strategic and address the implications of the conversion to International Financial Reporting Standards for their organizations. For many companies the conversion to IFRS will be far more than an accounting exercise, and directors should consider not only the oversight of the conversion process itself, but the potential implications relating to risk, stakeholder relations, financial reporting, internal controls, and merger and acquisition activity.
Top 10 M&A Diligence Considerations for Directors
From strategy and management considerations to process and communications issues, this top-10 list is a key primer for directors.
Achieving Audit Committee Effectiveness
Audit committees must learn how to work smarter and to allow enough time to complete their growing list of duties, according to a new PwC study.
The Forecast, Issue 5:
This issue examines the climate change policy platforms of the four major political parties in Canada as well as the two major political parties in the United States.
Banking Review: Finding competitive advantage through adversity
Canadian financial institutions are facing unprecedented challenges. This inaugural issue of Banking Review shares key issues and developments that the sector should monitor.
Distressed mergers & acquisitions
With the financial crisis, now is an ideal time to assess the appropriateness of distressed M&A as a strategic tool. This article focuses on the buyer's perspective.
Audit Committee Effectiveness: What Works Best
Audit committees must learn how to work smarter and to allow enough time to complete their ever-lengthening list of duties, according to this PwC study.
Practical Steps to Protect Your Reputation
Prepare for unforeseen events that may cause revenue loss or market value due to negative opinion from stakeholders.
Financial Reporting newsletters
A regular newsletter that provides updates to international and national auditing standards.
International Publications and Survey Reports
US: Boardroom Direct September 2012
Topics in this issue of BoardroomDirect® from PwC include results of the Annual Corporate Directors Survey, conflict minerals, company responses to climate change, FASB proposed US GAAP taxonomy, and a revised COSO internal control framework.
US: The Quarter Close
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues. The Q3 2012 edition focuses on the SEC's IFRS Work Plan, an update on Dodd-Frank rulemaking, and progress on FASB projects.
US: To the point: Current issues for Board Directors – Fall 2012
The Fall 2012 issue highlights PwC's 2012 Annual Corporate Directors Survey, what directors should know about the conflict minerals rule and the PCAOB released a new auditing standard.
US: 10 minutes on the board agenda
Directors recognize the changing governance landscape. New governance regulations, risks associated with emerging technologies and fraud, and the effects of the economic downturn have corporate directors focusing on ways to increase their effectiveness in the boardroom.
US: Insights from the Boardroom 2012
In the summer of 2012, 860 public company directors responded to PwC’s 2012 Annual Corporate Directors Survey. Of those directors, 70% serve on the boards of companies with more than $1 billion in annual revenue. As a result, the survey’s findings reflect the practices and boardroom perspectives of many of today’s world-class companies. We structured the survey to provide pragmatic feedback directors can use to assess and improve performance in areas that are “top of mind” to today’s boards.
US: Continuing the conversation: Directors speak
The winter 2012 edition of our US Center for Board Governance publication includes information on whistleblower bounty, CEO succession planning, say on pay, and IT risk.
US: Board Governance Series, Vol. 19
This series features commentary from both PwC and external corporate governance professionals on issues impacting boards. This issue includes articles on the impact of the economic crisis on audit committees, tips to optimize your audit committee, and thoughts on whether the 'say on pay' vote achieved its objective.
US: 10Minutes on changing corruption risks
The anti-corruption regulatory movement is emerging as one of the most formidable compliance challenges confronting the private sector. To help business leaders and corporate directors better understand the corruption risk landscape and more, to prioritize their company's response, we've compiled eight questions to direct to their operational teams.
US: PwC's 2011 Global Equity Incentives Survey — The rise of performance-based equity — Executive summary
The lingering impact of the financial downturn continues to affect companies' compensation programs. Our last Global Equity Incentives Survey, performed in 2009, revealed that companies expected compensation levels to remain flat or even decrease. The good news is that companies have a more positive view of compensation levels in the short term, while continuing to express optimism about the long term. The slow nature of the recovery, however, is causing companies to remain conservative. This conservatism, when combined with the unprecedented stakeholder scrutiny of executive pay over the last few years, has seen performance-based equity become the compensation vehicle of choice for companies.The rise of performance-based equity provides key insights from the PwC 2011 Global Equity Incentives Survey, the seventh in the survey series.
US: The quarter close: Directors edition - Q3 2011
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues. The Q3 2011 edition focuses on the FASB and IASB's redeliberations on the priority joint projects, the PCAOB's concept releases on auditor rotation and reporting model, the possible incorporation of IFRS into the U.S. financial reporting system, and more on other key topics.
US: BoardroomDirect: Update on current board issues - Fall 2011
BoardroomDirect delivers PwC's latest board level insights — and that of select third-party organizations — on a quarterly basis. The Fall 2011 edition provides directors with recommendations on what works best in the boardroom, based on new research we performed and describe in our report, Board Effectiveness - What works best, 2nd edition. Additional topics include the status of The Dodd-Frank Wall Street Reform and Consumer Protection Act, the shift in focus to the SEC's rule which can accommodate proxy access on a company-by-company basis, and the NACD's recently released Blue Ribbon Commission report, The Effective Lead Director, exploring the fundamental duties of the lead director.
US: To the point: Current issues for boards of directors - Fall 2011
From the SEC’s new rules on whistle blowing and supply chain disclosures, to the move from US GAAP to IFRS, is your company prepared for the changes? In this report, each issue is looked at in depth, offering you the insights and perspectives that will help you develop the strategy your company needs.
Global: Global State of Information Security Survey® 2012
The Global state of information security 2010 survey examines recent developments and key issues in the world of information security.
US: Current developments for Mutual Fund Audit Committees - 2Q11
The PwC US Investment Management Audit Committee Current Developments Task Force issues the Quarterly Summary of Developments for Mutual Fund Audit Committees.
US: The Quarter Close - Directors edition: A look at this quarter's financial reporting issues
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues. In response to directors' requests, we have developed this version specifically for audit committee members and financial experts.
US: View: innovation, mobility, CEO strategy and more
Download View, issue 14
US: Eyes of the CFO: Finance professionals speak out about their evolving roles in the M&A deal process
The role finance professionals play in the M&A deal process varies from company to company. Leading technology companies are finding value in broadening the finance function's role across the deal process to get more deeply involved in early-stage activities, as well as in achieving and measuring success.
Global: Trading blocs: What next for the stock exchanges?
PwC provides perspectives on the recent trends affecting M&A activity within the global stock exchange sector, focusing on potential future developments within the emerging markets.
BoardroomDirect® Update on current board issues - Spring 2011
This quarter's "Issue in focus" shares critical trends and the questions that should be on your mind as you discuss your company's strategic direction with the CEO. "Audit committee issues" outlines the latest developments relating to key financial reporting issues, and we take a closer look at other topics of relevance to directors in "Issues in brief," including trends in say on pay voting, proposed rules on compensation committees and advisors, and recent SEC enforcement actions against directors.
Board Composition: How the board structures itself and balances director qualifications, skills, and attributes to effectively oversee the company
Bringing a board to high performance takes a delicate balance. How should the nominating committee or board approach this challenge?
Board Governance Series - Volume 17
The Board Governance Series features commentary from both PwC and external corporate governance thought leaders on current issues impacting board and audit committee members. In this edition, PwC contributed articles on what directors should know about combating fraud and what CEOs predict about economic growth from PwC's 14th Annual Global CEO Survey. This edition also focuses on the principles of a sound compensation philosophy and what boards need to know about holding and owning shares. An article on whether say on pay rules change the compensation committee's thought process completes this issue.
Questions that shareholders may ask at 2011 annual meetings
A company's annual meeting provides its shareholders an opportunity to ask questions of management and the board about the company's performance and provides management an opportunity to present its views. Designed to assist management and the boards of directors of public companies in preparing for annual shareholder meetings, this PwC publication contains examples of shareholder questions that might be asked as a result of past and current events.
Growth reimagined. The talent race is back on
A majority of CEOs (66%) fear talent shortages will strangle their company's growth. But no longer is it simply a matter of recruiting the best and the brightest in your home country. As reported in PwC's 14th Annual Global CEO Survey, developed-market talent pools are aging, the millennial generation of workers is bringing strikingly different expectations, and growth is now being driven by far-flung emerging markets, where top talent can often name its own price.
How can audit committees grow through new ways of thinking?
This edition explores key financial reporting questions for CFOs at June, the potential to create growth through diversity and the importance of employing a risk appetite that will support sustainable growth.
Annual Corporate Directors Survey 2010: Survey Results
This marks the ninth year for the annual survey, formerly titled "What Directors Think". PwC’s Annual Corporate Directors Survey collects the opinions of more than 1,000 directors serving on the boards of the top 2,000 publicly traded companies in the U.S.
World Watch: Issue 1 2010
This edition of our governance and corporate reporting magazine includes 36 pages of news and views from around the world.
Confronting corruption: The business case for an effective anti-corruption programme
PricewaterhouseCoopers' confronting corruption report examines what companies are currently doing to manage the risk of corruption and the steps they can consider to better protect themselves in the future.
10Minutes on maximizing internal audit
10Minutes on Maximizing Internal Audit shares PwC's point of view on the role of internal audit and its place in an organization's risk management process.
2010 Current developments for directors: Navigating changing times
PwC's Current developments for directors examines key issues facing you as a director. Its purpose is to offer information, insights, and practical guidance so that you can meet the demands of your role more knowledgeably and enrich boardroom discussions.
10Minutes on post-crisis boardrooms
According to PwC, several pending policy issues—healthcare, greenhouse gas emissions, financial regulation, and executive compensation—will influence corporate boards' perspectives and actions as we emerge from the economic crisis.
Transfer pricing in a recession
This article addresses ways in which multinationals may approach transfer pricing policies, leverage benchmarking data to document present and past transfer prices, and consider strategies for existing and new advance pricing agreements during uncertain economic times to optimize their ability to defend, document, and plan with respect to intercompany transactions.
10Minutes on combating corruption
10Minutes on Combating Corruption discusses the increase in prosecutions and fines being brought under the FCPA, the spread of UNCAC regulations, and the importance of developing an anti-corruption compliance strategy. It also discusses how to safely expand into foreign markets by conducting forensic due diligence and utilizing corporate intelligence.
Aligning global business models and tax planning
This PwC international tax article that explains some of the significant elements of an effective, aligned global tax strategy and analyzes the financial and tax drivers impacting an MNC’s ability to achieve a competitive and sustainable ETR.
Board Governance Series — Issue 14
This year’s proxy season will be an especially complex one. Add to the corporate governance pressure cooker the potential impact of IFRS, which will necessitate that directors and management prepare for change and learn to mitigate risk, rather than merely take a reactionary stance.
E-espionage: What risks does your organization face from cyber-attacks?
This report, written by our UK OneSecurity team, with support from CPNI (Centre for the Protection of Nation Infrastructure), highlights how a growing number of well-resourced and highly sophisticated cyber-criminal from across the globe are seeking to gain unauthorized access to valuable or sensitive data and information held by companies and governments.
Evolution or revolution?
In the last 3 months we’ve interviewed over a thousand consumers, and some of the leading CEOs in the retail, consumer goods, and leisure sectors. We wanted to look behind the headline figures and media stories to identify whether the trends in consumer behaviour we’re seeing now are temporary, or indicative of a far more enduring step-change in the way we shop now.
Harvesting value while reducing costs: A rapid approach to organizational restructuring
Value-based organizational restructuring, which quickly generates cost reductions without sacrificing valuable talent, can help fund subsequent reduction efforts, including sourcing, process reengineering, and technology automation, while optimizing the long-term value of the organization and its talent.
To the point: Current issues for boards of directors
We recognize that the current economic crisis makes it even more challenging for directors to discharge their fiduciary duties effectively, represent shareholders’ interests, and advise management. This publication is another example of our continuing efforts to keep you informed.
The following publication discusses how the Foreign Corrupt Practices Act (FCPA) is changing the way the world does business.
2009 PricewaterhouseCoopers Global Private Banking / Wealth Management Survey
The Global Private Banking and Wealth Management Survey 2009 gives a fascinating insight into the themes and trends impacting the world of wealth management as well as practical suggestions for actions wealth managers should be taking.
Confidence in the face of turmoil
In this paper, PwC examines how the economic downturn impacts on new decisions to outsource and decisions to renew outsourcing and offshoring arrangements.
Point of View: Rethinking the Path to Global Accounting Standards
Removing the uncertainty from transition
Is transitioning to global accounting standards still the right move for US business?
The forces driving the US toward the use of global accounting standards existed well before the current credit crisis and will continue to exist after the economy has recovered.
Mergers and Acquisitions a snap shot
Did you know that the new M&A standards could impact your company How will you compensate employees of the target? The new M&A Standards may impact your decision. Determining whether employee arrangements represent compensation for service prior to and/or after the acquisition will have a direct impact on the amount included as purchase price versus the amount expensed in the future.
Current issues for board of directors spring 2009
As the title suggests, To the point addresses contemporary issues important to boards and is meant to be impactful, insightful, and concise. Each quarter PwC plans to address select topics that are of immediate interest to directors. This inaugural edition of To the point addresses going concern, counterparty risk, and fair value of nonfinancial assets and liabilities.
10Minutes on the emerging influence of IFRS
IFRS is already affecting US companies, with the impact broadening considerably over the next few years as ongoing convergence of US GAAP and IFRS brings key financial reporting changes and numerous business implications. Companies are also feeling the indirect effect of IFRS adoption by their foreign subsidiaries and counterparties, particularly in customer and vendor transactions. To take these developments in stride, companies must assess where IFRS intersects with their financial reporting and business decisions, both here and around the globe.
With the economy remaining center stage, the new issue of View examines the impact of the recession and its aftermath from several perspectives. In the cover story, PwC looks at the current credit crisis and how some savvy companies are rising above tougher credit conditions to usher in a new era of excellence.
Exploring Emerging Risks
This paper looks at how organisations identify, assess, and manage risks, what techniques they are using as basis for determining response strategies that align with their strategy, and risk appetite and tolerance.
10Minutes on Current Developments for Directors
Directors are bringing their diverse experience and wisdom to bear as they help management negotiate the global economic crisis. 10Minutes discusses what that entails, pointing to actions directors are taking to keep their companies on course.
What directors think: Special supplement
This Corporate Board Member and PwC research report surveyed more than 1,200 corporate directors about how they're coping with demands on their time and talent.
Corporate governance and the board: What works best
This PwC study identifies eight key responsibilities that boards must accept and implement to consistently deliver shareholder value.
Our regular newsletter contains opinion articles, case studies and worldwide news on the many initiatives to improve corporate reporting.
Working guide for an investment company's audit committee
The guide reflects the changes to the audit committee responsibilities stemming from SOX and compliance program rules or registered investment companies and investment advisers.
2008 State of the internal audit profession study
This fourth annual report captures the current view of the internal audit profession.
This report examines what companies are currently doing to manage the risk of corruption and the steps they can consider to better protect themselves.
Marking to market: How far is far enough?
This publication voices PwC's point of view on the use of fair value as a measurement.
Can financial instrument accounting be simplified?
This discussion paper accesses the practical implications of the IASB's discussion paper Reducing complexity in reporting financial instruments and how companies can help shape future developments.
Are your internal controls supporting your business strategy?
This white paper highlights the benefits of strong internal controls for private companies and outlines the steps they can take to get there.
Looking ahead: Strengthening the structural foundation of the US investment management industry: Internal controls
In this publication, we present our observations on five areas of internal control with important ramifications for the industry, and we offer suggested practices to address challenges seen in each area.
Financial crisis of 2008: Navigating and mitigating risks (US)
Over the past year the financial markets have experienced unprecedented turmoil, uncertainty and change. What initially began as a decline in homes values and illiquidity in the subprime mortgage market, has now evolved into a broader capital markets crisis having far reaching global ramifications.
Mitigating unknown and unknowable risks through effective Enterprise Risk Management
Effectively identifying and managing emerging risks requires a systematic and disciplined approach. In this article, you will read about the five step approach PricewaterhouseCoopers recommends.
Meeting the challenge of the current financial crisis
The world has changed, and changed abruptly. The current credit crisis in the US has shaken financial markets, undermined consumer and investor confidence, and is threatening economies around the world. We have identified seven key steps that companies should take today in order to position themselves to successfully navigate the rough waters and emerge victorious—identifying and managing risk to survive today and capitalizing on market opportunities to gain and sustain competitive advantage over time.
10 Minutes on Sustainability Cost Reduction (US)
Companies are justifiably anxious to reduce costs. But the problem with many cost-cutting measures is that they are put into practice without considering their sustainability. Often, cost savings achieved in the short term eventually leak away. The failed cost reduction initiatives wind up damaging corporate infrastructure and culture, leaving companies struggling well after the recession ends.
10 Minutes on climate change (US)
10 Minutes on Climate Change provides PwC's insights on how to ensure your company has an effective corporate response as climate-related issues grow in complexity.
Managing the Risks and Rewards of Collaboration
Confidence in the face of turmoil
The following publication discusses the impact of the financial crisis on outsourcing and offshoring.
Global Annual Forest, Paper & Packaging Industry Survey — 2008 Edition
PricewaterhouseCoopers — 09.04.08
Now in its 11th year, this PwC survey provides insight into the major companies, issues and events shaping the industry. This year's survey benchmarks the financial performance of the PwC Top 100 forest, paper and paper-based packaging companies around the world. It also includes a write-up of PwC's 21st Annual Global Forest and Paper Conference in Vancouver in May 2008, which featured some of the new and evolving industry themes, notably bio-energy.
Communications review: New directions — Volume 13, no. 3
With its theme of "New directions", this issue includes articles on mobile network sharing, the challenges of services innovation, a new approach to managing change, and reducing carbon emissions within the sector and enabling reductions in other sectors. The "Perspectives" interviews feature Thaddeus Arroyo of AT&T Services, Inc., Ok-Kie Lee of KT Corporation, Ronan McGrath of Rogers Communications, and Vincente San Miguel of Telefonica SA Group.
Branching Out — Global Deal Activity in the Forest, Paper & Packaging Industry
PricewaterhouseCoopers — 07.31.08
This PwC publication reviews 2007 deal activity in the forestry, paper and packaging sectors, along with the first quarter of 2008, and examines several key new investment themes. The report also focuses on deal activity by key regions, the success of deals and considers the likely outlook for industry consolidation.
Managing People in a Changing World — Key trends in human capital: A global perspective — 2008
This third edition of Key trends in human capital builds on the critical issues that we have identified in earlier years, and introduces new developments of major interest to all executives involved in people management.
The Global Deals Marketplace: Peak, plateau or paradigm shift?
This paper examines the overarching trends in global deal-making, including the challenges and opportunities in key geographic regions and industries.
CEO Perspectives in Forest, Paper & Packaging — 2008 edition
The second edition of "CEO Perspectives in FPP" from PricewaterhouseCoopers summarises the thoughts of 26 CEOs from the forest, paper & non-paper packaging sectors around the world on key issues facing the industry. The thoughts of CEOs of companies based in North America; South America; the Middle East, Europe & Africa (EMEA); and Asia, are drawn from face-to-face and telephone interviews by conducted by GRPs and members of the core Global FPP team between August and December 2007.
2008 Current Developments for Directors
This report offers a critical look at key issues facing directors and provides information, insights and practical guidance on topics such as changing credit markets and new financial reporting developments.
2007 Securities Litigation Study
Our US firm's 12th annual evaluation of private-security class actions provides commentary on several key decisions as well as the escalating subprime crisis.
Global Sourcing: Shifting Strategies —A Survey of Retail and Consumer Companies
Global sourcing in the retail and consumer sector is thriving, but many companies are not clear on their cost savings or confident of product safety and other key risks.
Performance Statement: Coming together to shape the future
An international survey of investment community and companies on performance statements
Corporate Reporting: Is it what investment professionals expect?
An international survey of investors’ and analysts’ views on the information that companies provide
Private Equity Going Public: The global private equity report 2006
Learn more about this industry's shift towards greater disclosure and transparency.
Paying Taxes — The Global Picture and the Total tax contribution discussion papers
Discuss the importance of knowing your company’s economic contribution in taxes and how this information fuels better reporting.