Issue 2, 2011

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Need to know what’s on the minds of regulators, standard setters, business leaders and others as they set the course for improved governance, reporting and assurance? The latest edition shares PwC views on today’s hot topics and keeps you up-to-date with new developments from around the world.

Corporate reporting

Articles in this section include A critical system at risk, which discusses the shortcomings of the current reporting model and why now is the time to take action to ensure it doesn’t fail. In Better merger and acquisition disclosures, please, investors also tell us that they want.
Additional corporate reporting articles include:

• Reporting system at risk, study finds
• Momentum for integrated guidelines and reporting picks up
• Fight the ‘clutter’ in annual reports

Governance

The governance section discusses how a poor response to a crisis can wipe huge sums off stock valuations, yet a focused, swift response can have the opposite effect, in Are you confident about your response to a crisis?
12 governance articles, including:

• Survey reveals what makes investors trust management
• Whistleblowing: The importance of speaking up
• Taking a closer look at EU governance framework

Financial reporting

As Sir David Tweedie prepares to step down from the International Accounting Standards Board IASB changes regime looks back on the highs and lows of his decade at the helm. Meanwhile, Effecting change in a fast-moving environment discusses the effectiveness of the current standard setting process.
10 financial reporting articles, including:

• IASB/FASB convergence agenda slips back
• Proposals to boost IASB governance
• Reporting progress toward IFRS

Assurance

The boardroom focus is now on growth and the future. Internal audit can shine explains why and how internal audit should be responding to the changing risk environment.
5 assurance articles, including:

• Is a global perspective possible?
• The audit market in the spotlight?
• Call for more insight from auditors

For hard copies of World Watch, or to subscribe, email info@corporatereporting.com. Hard copies of our publications can also be obtained from your local PwC office.