FEATURE
Questions that shareholders may ask at 2008 annual meetings
Our focus on issues confronting directors in 2008 continues as we present PwC’s listing of key questions shareholders are likely to raise in the course of the current proxy season. This extensive, though not exhaustive, compilation is organized around seven broad themes:
- Shareholder matters
- Corporate governance
- Executive compensation
- Business strategy and operations
- Financial reporting matters
- Corporate social responsibility
- Information technology
ISSUES
Trends in Accounting Treatment for Corporate M&A
The embrace of fair value principles and other changes will have far-reaching effects on companies contemplating business combinations. Even companies with minority stakes in an enterprise will be affected, as they will have to recognize them on a fair value basis instead of at historical cost. (Joseph Chou)
The Pharmaceutical Industry under IFRS Rules
A PwC analysis of global drug manufacturers before and after applying IFRS rules sheds light on how international reporting standards will impact Taiwan’s growing pharma industry. (Amenda Lin)
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