Publications
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| Cellular Operators Association of India (COAI) commissioned a study from PwC India The report examines the slow-down in capital investments in the sector in spite of poor rural teledensity as well as the 3G/BWA opportunity. The study aims to highlight the deteriorating industry operating and financial metrics that make the sector relatively unattractive for attracting the much-needed further investments. Lastly, the report emphasises the need for proactive policy interventions by the government/regulator to support the sustenance and growth of the sector. |
| Accounting for revenue in the telecom industry - challenges and solutions PwC analyzes the impact of the new IASB/FASB accounting rules on revenue in the telecom industry and discusses how the industry might respond. |
| Consumer intelligence series This report summarizes key findings from a quantitative survey and follow-up focus groups with smartphone users, exploring how consumers use smartphones, how the technology has affected their everyday lives, and how much they expect to increase their use of smartphone activities during the next few years. |
| Communications Review: Are your priorities fit for the future? This issue focuses on some of the priorities on which we think operators need to focus in order to survive and thrive in the future. It includes articles on increasing profitability in B2B, putting customers at the fore, improving information security, maturing the revenue assurance function, and approaching growth with confidence. |
| 2010 North American wireless industry survey Published annually by PwC's Entertainment, Media and Communications practice, the 2010 North American wireless industry survey provides a framework to understand the current and emerging trends in the communications sector and addresses general financial accounting and reporting policies and practices of wireless telecommunications service providers. The results of this survey reflect the participation of eight U.S. wireless operators and three Canadian wireless operators. |
| PwC's 14th Annual CEO Survey: Communications sector summary Well over half of the communications CEOs we interviewed around the world are ‘very confident’ that their business revenues will increase during the next 12 months. What else did they tell us? |
| Communications Review Value: Giving it. Getting it. Growing it. Often, seizing opportunities requires courage and an ability to think beyond the traditional boundaries of the industry to tap into what is new and previously unforeseen. Our articles explore considerations for communications operators to stay relevant and prosper in the new mobile data world; opportunities for defining and delivering mobile healthcare services; making the most of capital investments through disciplined planning linked to organisational strategy; and weighing the options and benefits of building out ultrafast broadband networks. |
| Embrace new revenue streams in an apps driven world Innovation in mobile devices and the rapid growth of mobile applications has driven the communications market into a new and exciting era. The question now is what role will apps play in the future? Looking beyond mobile, do they have the power to shape and drive entire industries? |
| A look at the future of mobile data This paper presents an overview of the current mobile data landscape for both operators and content creators. It discusses ways in which operators and content creators can position themselves to succeed with a mobile data strategy review, including critical questions to conduct a health check on their mobile data strategy and plan. |
| The future of leasing and the impact on the telecom industry Leasing is an essential commercial tool and is employed extensively by telecom operators, both as lessee and lessor. This paper describes the key elements of the exposure draft and the proposed IASB and FASB changes that are likely to be of most significance to the telecom industry. |
| Communications Review: New Frontiers In communications service offerings and marketplaces across the world, operators are facing an increasingly urgent need to move beyond their traditional boundaries in every sense—breaking new ground in terms of services, technologies, skill sets, organisational structures, workplace behaviours, corporate culture and social impacts. In essence, they are facing new frontiers. |
| Valuing deferred tax assets – a guide to the exercise of judgment This paper describes the issues typically encountered by operators in accounting for deferred tax assets and provides practical guidance on how to make, and support, the difficult judgments that are often required |
| Change is in the air: 2009 North American wireless industry survey The economic turmoil over the past year has forced companies to re-examine their current operations to identify areas of cost containment, greater efficiency, and new sources of revenue. |
| Communications Review: Breaking the mold In communications service offerings and marketplaces across the world, operators are facing an increasingly urgent need to move beyond their traditional boundaries in every sense—breaking new ground in terms of services, technologies, skill sets, organisational structures, workplace behaviours, corporate culture and social impacts. In essence, they are facing new frontiers. |
| IAS 36 Impairment of Assets This white paper considers the accounting issues related to impairment tests under IAS 36 Impairment of Assets in the telecommunications industry. |
| Communications review: Striving for efficiency This edition examines how operators can rethink their business models and strategies to achieve the highest possible efficiency at the lowest risk, while facing the current economic and market issues alongside the perennial challenges of variations in customer demand and increasing competition. |
| Communications review: Weathering the storm For communications companies, the challenge is to identify and execute the best way to manage through the downturn while simultaneously positioning the business to capitalize fully on the recovery when it comes. |
| IFRIC 13: Customer loyalty programmes This publication considers the accounting and the practical implications that arise from the guidance in IFRIC 13. |
| IFRS 8 Operating segments As telecommunications companies adopt the new International Financial Reporting Standard, IFRS 8 Operating Segments, they may face challenges in defining and reporting segmental information. |