PwC has published numerous publications on a number of retail & consumer packaged goods topics.
All PwC retail & consumer packaged goods publications and newsletters see on PwC Global web site.
|Lease accounting for retailers - the biggest-ever accounting change?
The FASB and the IASB are currently working together to revise lease accounting standards - the purpose of their efforts is to reconcile treatments under U.S. GAAP and international financial reporting standards. A joint discussion paper has been published and the Boards have received initial comments. These changes are likely to have a very significant impact on retailers' financial statements - and some concerns have already been raised. The time to engage clients and highlight the issues is now! This paper describes the proposed treatments and their potential impacts.
1,2 MB PDF file | 2009 | Free download
|Protected. But under pressure to perform. Key findings from the 2010 Global State of Information Security Survey - Retail & Consumer
What the survey reveals is surprising. Security budgets appear to be less vulnerable to cost-cutting – as if executives were protecting them. Yet responses also reveal that security investments are under enormous pressure to “perform”.
27 kB PDF file | 2009 | Free download
|Glimmers amid the gloom
This report was produced in co-operation with the Economist Intelligence Unit and provides an overview of how the downturn has affected six retail and consumer-products sub-sectors in emerging markets and their outlook for the medium term. The sectors covered include food and general retail, fashion and apparel, fast-food restaurants, fast moving consumer goods, luxury goods and consumer durables and electronics.
1,7 MB PDF file | September 2009 | Free download
|Building to win
In spite of the current economic downturn, emerging markets are key to the success of R&C multinationals. Large-scale investments have been made in these countries with the expectation of significant growth, and there is intense pressure to deliver on growth targets.
631 kB PDF file | 2009 | Free download
|Making sense of a complex world: Revenue recognition in contracts with customers
The discussion paper covers many aspects of revenue recognition. The overall objective is to develop a single revenue model using recognition and measurement principles that can be appliedto all transactions. The discussion paper takes a balance sheet view of revenue and proposesthat it represents either an increase in a net contract asset or a reduction in a net contract liability.
139 kB PDF file | April 2009 | Free download
|Issues and Solutions for the Retail and Consumer Goods Industries
International Financial Reporting Standards / US GAAP This publication summarises 50 of the complex accounting issues specific to the retail and consumer industry. The publication has been prepared with the US market in mind and highlights where US GAAP and IFRS may differ.
867 kB PDF file | 2008 | Free download