Retail & Consumer 2013 Financial Reporting Trends

February 2013
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Retail & Consumer 2013 Financial Reporting Trends

At a glance

The retail and consumer (R&C) practice of PwC is pleased to present our first report on financial reporting trends for the R&C industry.

Financial statement users, audit committees and other stakeholders continue to focus on the appropriateness and transparency of financial reporting disclosures made by management. With this in mind, the purpose of this publication is to benchmark selected accounting policies with industry practices, identify reporting trends within the industry (covering both financial statement and non-financial statement presentation and disclosures) and facilitate discussions on certain aspects of industry practice. Also, we encourage you to read this report in conjunction with our recently released publication, Stay informed: Retail & Consumer 2013 SEC comment letter trends.