In PwC's 16th Global CEO Survey, CEOs discuss what they're doing to be agile in a volatile economic climate, turn adversity into opportunity, be more socially aware, and gain competitive edge.
The survey highlights the significant contribution family businesses bring to economies and communities around the world. We discovered how family businesses build solid foundations for growth, the challenges they face and, importantly, what the future holds.
Despite the economic downturn, recent extreme weather events have helped keep climate change on the board room agenda. This is according to the 2012 results of the Carbon Disclosure Project (CDP).
Information security has always been a high-stakes game. Today, however, it has become a pursuit that is almost impossible to win. The rules and the players have changed, and the risks are greater than ever.
Next-generation supply chains: Efficient, fast and tailored. Leading companies reap competitive advantage from managing their supply chains as a strategic asset.
The APEC Summit provides opportunity for dialogue between business and government on key trends and issues for member countries. Our report summarizes a survey of regional CEOs.
PwC's 2012-2016 Outlook offers coverage of such industry areas as consumer and educational books, consumer magazine publishing, filmed entertainment, internet and TV advertising, newspaper publishing, out-of-home advertising, radio, recorded music, television, subscriptions and license fees and video games.
This PwC global study discusses the impact of pay and incentives on senior executives and asks "How do senior executives value their reward packages?"
Project Blue considers the rise and interconnectivity of emerging markets and state-directed approaches to economic development. It also examines the impact of new technology, demographics, changing customer behaviour and mounting pressure on the world’s most critical natural resources.
PwC's survey of CEOs' views on issues they face today: the global economic outlook, growth, risk, talent and innovation strategies in volatile times.
The software industry’s well-known trends –cloud, software-as-a-service (SaaS), mobile devices and consumerization of IT –are impacting how software vendors develop, market, sell, distribute and support their products. Here, PwC presents insights into where the industry is going and provides ranked lists of leading software vendors by revenue .
This PwC survey analyses aspects of government accounting & financial reporting; making the transition to accrual accounting; the future of the government finance function.
When conducting cross border deals, it is important to Identify potential financial reporting differences to maximize deal value and for understanding how financial reporting and regulatory requirements interact. Embedding GAAP changes and managing multi-GAAP reporting post-acquisition requires planning.
According to this article in PwC's Mobile Technologies Index series, the smartphone seems to acquire more cognitive capabilities with each major product release—regardless of the OEM.
Economic resilience is a strategic mindset of preparedness and opportunity, through times of change and crisis. Here’s why it belongs in your corporate DNA.
In this issue: Integrated reporting - IIRC publishes consultation draft; Levies - IC to issue interpretation on accounting for levies; Insurers face change - an update on the insurance contract project and other key accounting changes; Cannon Street Press; Questions and answers - ‘F’ for fair value.
This PwC brochure summarises the different London markets, the listing standards for each market, the process and the timeline for going public in London and an overview of the wider regulatory environment.
This PwC publication focuses on how co-creation methods can provide outlets for OEMs to engage customers, dealers, employees and suppliers.
China recently introduced its 12th Five-Year Plan, which reinforces the government's commitment to easing ownership requirements. This 10Minutes discusses opportunities that private and foreign providers, payers, and investors can adopt to build a presence in China's growing healthcare market.
This PwC article examines the role of product lifecycle management (PLM) and why leading companies are starting to see a way that PLM projects may deliver the kinds of benefits described in the brochures.
This PwC paper offers an analytical view of the social and economic performance of Auckland, New Zealand, based upon PwC global Cities of Opportunity indicators, to assess the city’s global competitive advantages.
Expansion does not always bring growth. In fact, with many companies globalising their R&D operations, it can bring just the opposite. As new sites and new talent are acquired and the R&D workforce becomes increasingly dispersed, the capabilities required for full productivity can be easily dissipated, and operational performance can suffer greatly.
Our study looks at millennials' attitudes toward work, how they will impact workplace dynamics, and how companies should adjust their talent strategy to accommodate this new reality
Any company that has ever undertaken major capital building projects knows they almost always take longer and cost more than expected. Unless strong project controls are in place, project owners often don’t realise the severity of delays and cost overruns until well after a project has foundered. Proper governance and control processes are essential for spotting problems early and getting projects back on track quickly.
Local authority decision makers in the UK are attempting to bridge a widening financial gap. Against this backdrop this report sets out the potential implications of future spending reviews out to 2018. The purpose is not to add more detail to an already fatalistic picture but to recommend new policies and approaches that can be applied to future fiscal challenges.
Over 1,300 CEOs talked to us about their global talent management issues. How should HR react?
PwC's 2013 International Arbitration Survey looks at how corporations use international arbitration, with a particular emphasis in three sectors of strategic importance to the world economy.
In this report several US-headquartered businesses and entrepreneurial Indian companies share their experiences about what it takes to successfully enter or expand in the Indian market.
This study explains why, more than ever before, telcos are challenged with the need to evolve beyond network connectivity and provide distinctive service offerings.
This paper, one of a series exploring the application of PwC's pricing management framework in the software industry, focuses on software transaction management.
The fallout from the global financial crisis and subsequent recession continues to be felt by businesses around the world, in many forms. The consequences have been wide ranging and complex, as well as difficult (if not impossible) to predict.
Foreign investment in China is at a defining moment. While China's economic growth has been nothing short of spectacular amidst a global slowdown, it faces strong competition from other emerging markets that also present favourable returns on investment.
This report builds on results from our annual survey of over 800 global executives and examines how companies are rethinking their risk strategies, and organization and analytical techniques to cope with today’s complex and uncertain environment, where risks can come swiftly, unexpectedly and with far-reaching implications.
In the past 18 months a number of countries have either introduced or announced an intention to introduce domestic FTTs at a local country level. And because these taxes will have wide reaching implications for the business models of all financial institutions will fundamentally change the tax landscape.
As tough market conditions diminish the opportunities for short-term trading returns, successful firms will look at how to attract and nurture people with the mindset and ideas to develop lasting relationships, work within tougher risk and compliance demands and create value over the long-term.
Annual reports providing analysis and trends of IPOs across the globe.
This PwC survey offers general guidance on a range of inter-company financial transactions-related transfer pricing issues and helps tax professionals navigate these complex laws in over 40 countries.
In this issue: Impairment of financial instruments: IASB publishes exposure draft, Discount rates and IAS 19: IC debates the meaning of ‘high quality’ and ‘a deep market’, IFRS for SMEs: Post implementation feedback, Cannon Street Press, Questions and answers: ‘E’ for equity accounting
Infrastructure is a top priority for Brazil as it prepares to host the World Cup and Olympics. And, as with any challenge, this gap offers great investment opportunities. Brazil has been making great strides in attracting such investment, especially in the transportation sector.
Despite 2011’s recovery constraints and challenges, in the macroeconomic environment, there are still signs of growth in the automotive industry. Automotive mergers and acquisitions (M&A) activity in the first half of 2012 has given way to the macroeconomic pressures, resulting in a passive M&A activity for 2012 overall.
This PwC text discusses the many ways in which convergence is changes is rapidly changing the traditional business landscape and explains how companies can adapt their strategy and execution to this new world and thus benefit from new markets, new customers, and new business models.
This PwC case study details the design and launch of an innovative partnership to dramatically improve delivery of healthcare in Lesotho in southern Africa.
In this issue we review the payment and conflict mineral disclosures mandated by the Dodd-Frank Act, discuss Russia’s elimination of tariffs on certain metals, consider the constitutionality of certain coal mining reclamation payments, and provide an overview of U.S. state tax developments pertaining to the mining industry.
This PwC publication examines the current trends in how energy companies are operationalising their strategies for unconventional development in shale.
It was far from the most active year for mining mergers and acquisitions (M&A), but 2012 had its share of exciting transactions and trends. We explain why.
PwC's mHealth explores the current state of interoperable systems, why they are so important to mhealth, and how open systems can benefit providers, payers and new device entrants.
PwC’s Regulatory Briefing summarises key regulatory actions, initiatives and draft legislation that impact audit, financial reporting and corporate governance.
This PwC publication provies news and analysis for pharmaceutical, biotechnology, medical device, diagnostic and healthcare companies.
Insurance Banana Skins is piece of research conducted by PwC in association with the Centre for the Study of Financial Innovation (CSFI), an independent think tank. It's a survey of insurers and seeks out their views on current risk and future trends.
Every new product variation drives up complexity and costs. With good complexity management, companies can enhance the customer and consumer experience while improving operational and financial perfor-mance. As the economy recovers, this approach can free up funds and the manufacturing capacity needed for profitable growth.
This report, by PwC Germany and the Hamburg Institute of International Economics (HWWI), discusses how to stabilise the European Monetary Union through a common currency zone developed into a fiscal union with an institutionalised transfer system.
This PwC Forest & Paper Industry Conference will focus on how companies are capitalising on brand new business opportunities and adjusting their business strategy to deal with a tumultuous economic climate.
With the risk landscape drastically expanded, Internal Audit needs to deliver more value, or fall further behind, according to PwC’s 2013 global survey of the profession.
Uncertainties of the political, economic and IT spending variety made for a sombre year in technology M&A. Deal volumes and values both suffered declines, with Semiconductor and IT Services hardest hit.A continuation of these subdued trends is expected for 2013, with the possible exception of tech divestitures of non-core assets which could provide the fuel to fire a return to headier times.
This study was developed to provide a check-up on some of the major determining factors for the success of EVs in the near-mid-and long-term. The survey focuses on four key areas: infrastructure, pricing, geography and outlook.
This article, the lastest in the The future of software pricing excellence series, explores how software companies can transition effectively to license-based software-as-a-service (SaaS) model and maximise overall profitability through a holistic approach based on PwC's proven pricing management framework.
We investigate what High Growth Market buyers are looking for in mature market targets; including how buyers and sellers can manage deals successfully.
The survey focuses on how automotive suppliers achieve supply chain efficiency and effectiveness through current planning, sourcing, and delivery capabilities. The study analyzes overall supplier performance, across each segment.
According to this new article in PwC's Mobile Technologies Index series, thinner, lighter, larger and sturdier displays with improved resolution, touch sensitivity and power efficiency will enable many mobile innovations through 2015.
In this issue: The disclosure problem: IASB takes on the challenge; Improving IFRS – A point of view: Ten concrete measures for improving IFRS; Profile: Mary Tokar; IFRS 10 and 11: Are you affected?; Cannon street press; Questions and answers: ‘D’ for disclosures of interests in other entities.
No government wants a provider of public services to fail. But as public services are opened up to more competitive pressures, it is likely that under performance will no longer be hidden and provider failure will then appear to occur more frequently.
Today’s pressures will significantly impact on the way public services are delivered in future, whether by public sector organisations or by a mix of other providers. Here we examine how public sector organisations need to re-define their purpose and future ways of working by becoming more agile and managing demand more effectively.
The UK Government has committed to opening up public ervices to a diverse range of providers competing to offer a better service for users. But why is opening up public services to new providers such a priority? Does a new market for ‘public service partnerships’ exist yet? Here we discuss the implications for the partnership models needed to deliver public services.
This PwC publication provides perspectives on recent trends ― and future developments — in the M&A market, including analysis of the latest transactions and insights into emerging investment opportunities.
Business is developing real social values - passing trend, protective instinct or what? The emergence of social values in business is no passing trend. It is a response to the current growth pattern that is putting people and ethics back at the heart of business.
Increased global mobility means increased challenges for international HR functions. In issue 27 of Hourglass, our regular magazine for HR directors and HR professionals, we look at the varying issues that a more widely-spread, globalised workforce brings to HR.
This quarterly study of private equity investment activity is based on data provided by Venture Intelligence and serves as a reliable source of current and recent trends in PE/VC funding.
There’s no question that television viewership trends are drastically changing, but is this necessarily a bad thing for TV networks, advertisers, and distributors? Or can they tap into new opportunities?
This new thought leadership piece examines the trends that have spurred unprecedented private equity growth in the US oil and gas industry during the past ten years. The specific lens is risk, and the analysis probes each industry segment along the risk continuum with deeper dives into each subsegment.
In this issue, we look at small cells and how enhancing the capacity and coverage of mobile networks and using existing spectrum more effectively can help operators meet the rising demand for data services and speed.
As the July 2013 deadline for the AIFMD’s implementation approaches, its far-reaching implications are becoming clearer. What might initially have appeared to be a testing exercise in regulatory compliance and reporting will evidently have a significant effect on the alternative investment sector. While the Directive will undoubtedly open up new possibilities for raising capital in Europe, it may also change the shape of the alternative investment sector.
A PwC annual report that analyzes both the consumption and production of semiconductors in China, its growth and its relative share of the worldwide industry. On the consumption side, the report includes information on EMS companies, ODMs, and OEMs. On the production side, it includes data on IC design (fabless), IC manufacturing (IDMs), wafer foundries, IC packaging and testing, SATS, and O-S-D companies.
This PwC publications offers interviews on integrated reporting with Paul Drucker and Superna Khosla, IIRC and Jessica Fries of PwC
This PwC publication explains how cyber crime can seriously damage brands, erode customer confidence, violate compliance mandates, and weaken the ability to generate revenue.
Many companies are now starting to measure how they impact the economies, environments and communities in which they operate.
Energy sector company audit committee members can use this PwC document to benchmark selected accounting policies with industry practices, identify trends for significant accounting estimates, and facilitate discussion on certain aspects of energy industry practice.
The environmental, social and governance (ESG) focus is increasing as the basic business model of the Private Equity (PE) industry becomes more long-term, with more than 90% of the respondents in a recent survey of the PE industry believing that ESG activities can create value and link across to it.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
This PwC page explains how driving innovation can deliver growth in all economic conditions. PwC's growth through innovation solution can helps companies grow faster than the market while delivering real profitability growth.
Shale oil could revolutionise the world’s energy markets over the next 20 years, resulting in lower oil prices, higher global GDP, changing geopolitics and shifting business models for oil and gas companies.
PwC's 16th Annual Global CEO Survey discusses how the new contract between business and the state sets out the policy and public sector delivery responses needed to the challenging conditions facing business today.
This PwC publications looks at the key transfer pricing considerations under Solvency II for pan-European insurance groups with branch structures.
We’ll discuss key considerations and notable changes from the proposed regulations; impact on asset management companies, hedge funds, real estate funds, management and portfolio companies; important considerations for investor onboarding; and the role of third party service providers.
While climate change and increasing temperatures now seem inevitable, there are high levels of uncertainty about the manifestations and magnitude of their impact. What is certain, though, is that climate change will have a multiplier effect on supply chain risk and link across to it.
This PwC report asks, and answers, the question: Which standards does Germany need to set to become the leading provider and leading market for electromobility?
This issue of PwC's R&C Worlds Express sheds light on Chinese consumers' online shopping habits, based on the responses of 900 Chinese shoppers to a recent PwC survey.
This annual PwC publication looks at certain key performance indicators (KPIs) of more than 150 shipping companies from around the world also discuss developments in the area of sustainability reporting and corporate social responsibility in shipping.
The future of software pricing excellence discusses how the shift in software sales models from product-based to portfolio-based has made pricing a critical element of business strategy and provides PwC's pricing management framework that combines analytics with formalised processes and standards to deliver improved financial results throughout the pricing lifecycle.
This report from the Public Sector Research Centre explores some ways in which the Canadian public sector could move forward towards constructing a roadmap for the next generation of eservices.
In this issue: IASB conceptual framework project: Back to basics; IAS 19R – Are you ready? Top 10 issues for transition and disclosure; Cannon street press: Feedback on hedging review draft; IAS 36 disclosures exposure draft; Revenue recognition project; Novated OTC derivatives designated as a hedging instrument; Questions and answers: ‘C’ for consideration.
PwC's topic summaries cover a wide range of IFRS subject areas. Each summary contains an overview, a summary of key requirements along with links to relevant external sources (standards, interpretations, exposure drafts etc) as well as PwC guidance and interpretations, tools, practice aids and publications.
Global Diversity & Inclusion Council: Paul Stewart
3D entertainment awaits the next wave. But can the film industry produce an Avatar‑like surprise? Can consumers stir up demand for user‑generated 3D content? Find out.
PwC's Global Metals Deals annual review takes a look at the M&A landscape over the past year identifying the key themes and important drivers of deals activity. In our last report, we said that caution will be the watchword in 2012.
March 2012 We explore how ASEAN companies are embedding sustainability in their business and what the key driving forces are.
We surveyed organisations around the world to assess their SEPA readiness and found that many have an incomplete understanding of, and underestimate, what being 'SEPA-ready' entails.
This annual publication looks at mergers and acquisitions activity within the global power, utilities and renewable energy market.
Regulatory bodies in the United States and the European Union are beginning to increase scrutiny over mHealth solutions but over 150 countries have yet to develop regulatory frameworks or guidance.
20th Anniversary PwC Global Private Banking and Wealth Management Survey Update
This PwC series aims to raise awareness of the transformative power of service innovation by providing a view on main industrial trends, challenges, key barriers, and newly emerging concepts.
The risk landscape is changing: explore what worries CEOs most on the economic, policy and commercial fronts – and across a range of major potential disruptions.
In PwC's 16th Global CEO Survey, CEOs discuss what they're doing to be agile in a volatile economic climate, turn adversity into opportunity, be more socially aware, and gain competitive edge.
Find out what CEOs think about their prospects for revenue growth, as the economic outlook and ever-widening range of threats continue to test even the strongest organisations.
International Tax News is a monthly publication that offers updates and analysis on international tax developments worldwide.
Far-reaching changes are taking place, and they’re taking place faster than ever. In this new era of ‘stable instability’, risks that once seemed improbable and even remote have become the norm and for CEOs across the world, ‘expect the unexpected’ has become the mantra. The only solution is to build organisations that can thrive amidst disorder: organisations that are agile and adaptable, able to cope with disruption and emerge stronger than before.
Infrastructure CEOs report increased collaboration with the public sector in this year’s CEO survey. They’re working with local communities to build more resilient infrastructure and closing the talent gap by encouraging global mobility.
In this white paper, PwC outlines the benefits of quote-to-cash (Q2C) transformation, its impact on sales and revenue and an overview of the Q2C performance spectrum. It outlines a strategic process for undergoing transformation that is based on a framework that includes benchmarking and a reference architecture.
This report covers five case studies that were examined during PwC's 'Bending the Cost Curve' roundtable, and the probing themes and questions that were debated. The report describes leading practices in the areas of: health system reform; public-private collaboration; HIT and interoperability; and benchmarking for long-term care.
Chemicals CEOs are a bit less optimistic this year. They’re worried about threats like exchange rate volatility and rising energy and raw materials costs. But they’re working hard to build organisations that can thrive despite disruptions. How are they doing it?
In our CEO Survey, healthcare CEOs told us they’re engaging more with stakeholders like patients, employees, and social media users. Cost-cutting is a focus too.
This PwC publication examines recent trends in the European real estate and land use industry.
According to this new article in PwC's Mobile Technologies Index series, improvements in image sensors, MEMS and software will enable future-generation smartphones to provide new use cases and new capabilities classified as machine vision.
This PwC report seeks to update projections of potential growth in GDP in leading economies over the period to 2050.
What are the online shopping habits of consumers around the world? How can retailers adapt their operating models to keep pace with the demands of cross-border, multichannel consumers, and what are the complex tax issues they need to consider? Our consumer survey reveals some interesting findings.
This PwC publication looks at recent developments in the field of aviation financing, where lessors and airlines are now battling for the most competitive finance rates in one of the most turbulent economic climates in recent times.
Outlook for 19 of Europe’s most important gateway cities, representing 650,000 hotel rooms and over 85 million international arrivals
The wave of new financial services regulations is causing deep changes in the asset management industry, heralding a period of transformation that will threaten some business models’ profitability.
This PwC commentary summarises the key changes to the Basel Committee on Banking Supervision's finalised standard on the Liquidity Coverage Ratio and provides an initial assessment of the impact of these changes.
Poor environmental, social & governance (ESG) performance can reduce deal value between private equity sellers & trade buyers, good ESG improves it.
Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against.
This PwC corporate reporting article examine the ways in which social media – such as Twitter, LinkedIn, StockTwits – is prompting significant changes in the ways that companies are building their communication their strategies.
This guide looks at how to communicate to the market the effects of adopting IFRS 11, as additional communications with stakeholders might be needed. This was produced by PwC in Brazil but the key messages apply to entities globally.
There is growing recognition of the importance of transparency and common business languages to communicate business information to investors and other stakeholders. Our regular newsletter, World Watch, contains opinion articles, case studies and worldwide news on the many initiatives to improve corporate reporting.
We explore the strategic and practical issues facing insurers as they implement the Solvency II insurance reporting and disclosure requirements under Pillar 3.
This report quantifies the ongoing importance of the retail and consumer sector to successful economic development and highlights the impact of the sector on 27 key urban centres.
What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 3Q 2012 edition focuses on recent developments and feedback from our global client base supporting increasing globalisation of the healthcare services sector.
Mobile innovations forecast explains cloud-based applications and new, solid-state storage services will affect the industry's business models in the foreseeable future.
This PwC publication gives investors and fund managers an overview of year-end to-dos and important issues in real estate taxation in 39 tax systems worldwide.
In this special edition of PwC's Perspectives, Anthony Curtis and Ogniana Todorova from PwC US take a detailed look at transfer pricing in Africa.
South Korea has committed to green growth and agreed to a greenhouse gas emissions trading scheme designed to help reduce the country’s gas emissions by 30% by 2020.
This survey examines what large, global retailers are doing to reduce carbon emissions from their supply chains.
This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
Treasury Health Check-up 2012 examines the trends, issues and challenges facing treasury functions across leading companies in India.
This series gives PwC's insight on current economic issues, our perspective regarding the impact on business and actions we have seen companies taking to address those issues.
This PwC publication looks at how IFRS is applied in practice by mining companies, identifying unique issues for the industry. This edition also includes a number of examples to demonstrate how companies are responding to the various accounting challenges along the value chain.
A publication that outlines the IFRS reporting requirements as at 31 December 2012. It highlights the topical issues to consider (including new issues added since previous versions); the new standards and interpretations that apply at this date; and the new IFRS standards that are published but effective at later dates, and hence have to be disclosed by IFRS reporters.
PwC’s views on reshaping the policies, responsibilities and operational armoury of central banks for economies and financial sectors in transformation
Meeting the ongoing challenge of software pricing in a market that's changing from license to services.
Explores the many sides of the talent shortage challenging infrastructure companies working in emerging markets. To plan, build and maintain this infrastructure, developing nations will need millions of highly skilled workers, including civil engineers, electrical and mechanical engineers, architects, designers, surveyors and project managers.
This PwC publication examines the issue of how businesses can control the risks and costs of regulation.
Australia’s system of primary and secondary education system has traditionally been a high performing one. However, Australia was outperformed by six countries in reading and scientific literacy, and 12 countries in mathematical literacy. The majority of countries that outperformed Australia are located in East Asia.
Seeking to sharpen their competitive edge, many asset management companies are refining their business models. They’re placing greater emphasis on investor-facing functions such as marketing and distribution, while developing products for new investor needs. Yet, all too often, IT struggles to support these initiatives – holding back changes that are critical for future business success.
In this second issue, we discuss ways pharmaceutical and medical device companies are using mobility to engage internal and external stakeholders and what elements need to be in place for an effective mHealth strategy.
The cross-border IPO is here to stay. This in-depth report from PwC and Baker & McKenzie, supported with data and interviews with capital markets players, explores how we got here, what’s driving the growth, and where this important trend is leading.
Paying Taxes 2013 is a unique study from PwC, World Bank and IFC which investigates and compares tax regimes across 185 economies worldwide, ranking them according to the relative ease of paying taxes. Find out what the most common reforms are and how tax systems have changed over the last eight years.
This PwC article take critical look at the way the UK's British Land – the UK's largest listed retail landlord with a portfolio which includes retail park properties, superstores, shopping centres and department stores – uses innovative reporting to better understand how their broader socio economic impact enhances their business strategy.
What does a resilient business look like? One that faces, and finds opportunity in, today’s economic, environmental, geopolitical, societal and technological risks.
This PwC publication from Sweden explains why e-services can be used by public administration individuals and institutions alike to dramatically improve society’s capacity for development and innovative capacity.
The 18th National Congress of the Communist Party of China marks a significant milestone: the successful election of the fifth generation of leaders who will determine China’s future direction for the next 10 years. This will have significant implications for the global community.
This issue looks at various risks including the green agenda, public protests and especially the Eurozone crisis. These risks underscore why companies must be risk resilient to effectively respond to the rapidly arising change all around.
This article explains why, despite the fact that assessing bank and counterparty strength can be a headache for corporate treasurers, there are, in fact, a number of sources of data that treasurers can use to create bespoke benchmarks and establish appropriate tolerance thresholds.
This PwC article explains how a well-constructed request for proposal (RFP) can be an effective tool for the process of acquiring new products and services, and how a well-designed RFP can assist an organisation in selecting the best at a reasonable price – as well as ensuring long-term mutually rewarding relationships with providers.
This study takes a critical look at Mexico’s States of Opportunity 2012 Comprehensive Visions of Development, which offers international investors a comprehensive picture of the nation’s diversity, as well as actions taken to strengthen public policies that have driven the country to be one of the strongest economies in the world.
What factors make a city a global powerhouse? PwC analyses the trajectory of 27 capitals of finance, commerce, intellectual capital and/or manufacturing and examines future trends.
Learn how and why BRIC countries have made strides as manufacturing and services countries and are now developing into significant end markets for multinationals.
Predicting the future trends of the pharmaceutical, biotech and life sciences industry and the decisions pharma companies need to make to capitalise on opportunities.
As Europe’s asset managers prepare for the new over-the-counter (OTC) derivatives regulations, due to be introduced from 1 January 2013, they’re realising that the new regime’s implications go far beyond compliance. By introducing the safety buffer of a central counterparty, the European Market Infrastructure Regulation (EMIR) is driving up costs and might force some boutique managers to look again at their investment propositions.
PwC's practical guide to coping with the pressures of austerity, rising demand and public sector reform
This new chapter of PwC's China's impact on the semiconductor industry: 2012 update publication explains why packaging, assembly and test is probably the largest of China's semiconductor manufacturing sectors when measured in terms of value added, production revenue, employees and manufacturing floor space.
The software industry’s well-known trends –cloud, software-as-a-service (SaaS), mobile devices and consumerization of IT –are impacting how software vendors develop, market, sell, distribute and support their products. Here, PwC presents insights into where the industry is going and provides ranked lists of leading software vendors by revenue .
This PwC survey analyses aspects of government accounting & financial reporting; making the transition to accrual accounting; the future of the government finance function.
When conducting cross border deals, it is important to Identify potential financial reporting differences to maximize deal value and for understanding how financial reporting and regulatory requirements interact. Embedding GAAP changes and managing multi-GAAP reporting post-acquisition requires planning.
According to this article in PwC's Mobile Technologies Index series, the smartphone seems to acquire more cognitive capabilities with each major product release—regardless of the OEM.
Economic resilience is a strategic mindset of preparedness and opportunity, through times of change and crisis. Here’s why it belongs in your corporate DNA.
In this issue: Integrated reporting - IIRC publishes consultation draft; Levies - IC to issue interpretation on accounting for levies; Insurers face change - an update on the insurance contract project and other key accounting changes; Cannon Street Press; Questions and answers - ‘F’ for fair value.
This PwC brochure summarises the different London markets, the listing standards for each market, the process and the timeline for going public in London and an overview of the wider regulatory environment.
This PwC publication focuses on how co-creation methods can provide outlets for OEMs to engage customers, dealers, employees and suppliers.
China recently introduced its 12th Five-Year Plan, which reinforces the government's commitment to easing ownership requirements. This 10Minutes discusses opportunities that private and foreign providers, payers, and investors can adopt to build a presence in China's growing healthcare market.
This PwC article examines the role of product lifecycle management (PLM) and why leading companies are starting to see a way that PLM projects may deliver the kinds of benefits described in the brochures.
This PwC paper offers an analytical view of the social and economic performance of Auckland, New Zealand, based upon PwC global Cities of Opportunity indicators, to assess the city’s global competitive advantages.
Expansion does not always bring growth. In fact, with many companies globalising their R&D operations, it can bring just the opposite. As new sites and new talent are acquired and the R&D workforce becomes increasingly dispersed, the capabilities required for full productivity can be easily dissipated, and operational performance can suffer greatly.
Our study looks at millennials' attitudes toward work, how they will impact workplace dynamics, and how companies should adjust their talent strategy to accommodate this new reality
Any company that has ever undertaken major capital building projects knows they almost always take longer and cost more than expected. Unless strong project controls are in place, project owners often don’t realise the severity of delays and cost overruns until well after a project has foundered. Proper governance and control processes are essential for spotting problems early and getting projects back on track quickly.
Local authority decision makers in the UK are attempting to bridge a widening financial gap. Against this backdrop this report sets out the potential implications of future spending reviews out to 2018. The purpose is not to add more detail to an already fatalistic picture but to recommend new policies and approaches that can be applied to future fiscal challenges.
Over 1,300 CEOs talked to us about their global talent management issues. How should HR react?
PwC's 2013 International Arbitration Survey looks at how corporations use international arbitration, with a particular emphasis in three sectors of strategic importance to the world economy.
In this report several US-headquartered businesses and entrepreneurial Indian companies share their experiences about what it takes to successfully enter or expand in the Indian market.
This study explains why, more than ever before, telcos are challenged with the need to evolve beyond network connectivity and provide distinctive service offerings.
This paper, one of a series exploring the application of PwC's pricing management framework in the software industry, focuses on software transaction management.
The fallout from the global financial crisis and subsequent recession continues to be felt by businesses around the world, in many forms. The consequences have been wide ranging and complex, as well as difficult (if not impossible) to predict.
Foreign investment in China is at a defining moment. While China's economic growth has been nothing short of spectacular amidst a global slowdown, it faces strong competition from other emerging markets that also present favourable returns on investment.
This report builds on results from our annual survey of over 800 global executives and examines how companies are rethinking their risk strategies, and organization and analytical techniques to cope with today’s complex and uncertain environment, where risks can come swiftly, unexpectedly and with far-reaching implications.
In the past 18 months a number of countries have either introduced or announced an intention to introduce domestic FTTs at a local country level. And because these taxes will have wide reaching implications for the business models of all financial institutions will fundamentally change the tax landscape.
As tough market conditions diminish the opportunities for short-term trading returns, successful firms will look at how to attract and nurture people with the mindset and ideas to develop lasting relationships, work within tougher risk and compliance demands and create value over the long-term.
Annual reports providing analysis and trends of IPOs across the globe.
This PwC survey offers general guidance on a range of inter-company financial transactions-related transfer pricing issues and helps tax professionals navigate these complex laws in over 40 countries.
In this issue: Impairment of financial instruments: IASB publishes exposure draft, Discount rates and IAS 19: IC debates the meaning of ‘high quality’ and ‘a deep market’, IFRS for SMEs: Post implementation feedback, Cannon Street Press, Questions and answers: ‘E’ for equity accounting
Infrastructure is a top priority for Brazil as it prepares to host the World Cup and Olympics. And, as with any challenge, this gap offers great investment opportunities. Brazil has been making great strides in attracting such investment, especially in the transportation sector.
Despite 2011’s recovery constraints and challenges, in the macroeconomic environment, there are still signs of growth in the automotive industry. Automotive mergers and acquisitions (M&A) activity in the first half of 2012 has given way to the macroeconomic pressures, resulting in a passive M&A activity for 2012 overall.
This PwC text discusses the many ways in which convergence is changes is rapidly changing the traditional business landscape and explains how companies can adapt their strategy and execution to this new world and thus benefit from new markets, new customers, and new business models.
This PwC case study details the design and launch of an innovative partnership to dramatically improve delivery of healthcare in Lesotho in southern Africa.
In this issue we review the payment and conflict mineral disclosures mandated by the Dodd-Frank Act, discuss Russia’s elimination of tariffs on certain metals, consider the constitutionality of certain coal mining reclamation payments, and provide an overview of U.S. state tax developments pertaining to the mining industry.
This PwC publication examines the current trends in how energy companies are operationalising their strategies for unconventional development in shale.
It was far from the most active year for mining mergers and acquisitions (M&A), but 2012 had its share of exciting transactions and trends. We explain why.
PwC's mHealth explores the current state of interoperable systems, why they are so important to mhealth, and how open systems can benefit providers, payers and new device entrants.
PwC’s Regulatory Briefing summarises key regulatory actions, initiatives and draft legislation that impact audit, financial reporting and corporate governance.
This PwC publication provies news and analysis for pharmaceutical, biotechnology, medical device, diagnostic and healthcare companies.
Insurance Banana Skins is piece of research conducted by PwC in association with the Centre for the Study of Financial Innovation (CSFI), an independent think tank. It's a survey of insurers and seeks out their views on current risk and future trends.
Every new product variation drives up complexity and costs. With good complexity management, companies can enhance the customer and consumer experience while improving operational and financial perfor-mance. As the economy recovers, this approach can free up funds and the manufacturing capacity needed for profitable growth.
This report, by PwC Germany and the Hamburg Institute of International Economics (HWWI), discusses how to stabilise the European Monetary Union through a common currency zone developed into a fiscal union with an institutionalised transfer system.
This PwC Forest & Paper Industry Conference will focus on how companies are capitalising on brand new business opportunities and adjusting their business strategy to deal with a tumultuous economic climate.
With the risk landscape drastically expanded, Internal Audit needs to deliver more value, or fall further behind, according to PwC’s 2013 global survey of the profession.
Uncertainties of the political, economic and IT spending variety made for a sombre year in technology M&A. Deal volumes and values both suffered declines, with Semiconductor and IT Services hardest hit.A continuation of these subdued trends is expected for 2013, with the possible exception of tech divestitures of non-core assets which could provide the fuel to fire a return to headier times.
This study was developed to provide a check-up on some of the major determining factors for the success of EVs in the near-mid-and long-term. The survey focuses on four key areas: infrastructure, pricing, geography and outlook.
This article, the lastest in the The future of software pricing excellence series, explores how software companies can transition effectively to license-based software-as-a-service (SaaS) model and maximise overall profitability through a holistic approach based on PwC's proven pricing management framework.
We investigate what High Growth Market buyers are looking for in mature market targets; including how buyers and sellers can manage deals successfully.
The survey focuses on how automotive suppliers achieve supply chain efficiency and effectiveness through current planning, sourcing, and delivery capabilities. The study analyzes overall supplier performance, across each segment.
According to this new article in PwC's Mobile Technologies Index series, thinner, lighter, larger and sturdier displays with improved resolution, touch sensitivity and power efficiency will enable many mobile innovations through 2015.
In this issue: The disclosure problem: IASB takes on the challenge; Improving IFRS – A point of view: Ten concrete measures for improving IFRS; Profile: Mary Tokar; IFRS 10 and 11: Are you affected?; Cannon street press; Questions and answers: ‘D’ for disclosures of interests in other entities.
No government wants a provider of public services to fail. But as public services are opened up to more competitive pressures, it is likely that under performance will no longer be hidden and provider failure will then appear to occur more frequently.
Today’s pressures will significantly impact on the way public services are delivered in future, whether by public sector organisations or by a mix of other providers. Here we examine how public sector organisations need to re-define their purpose and future ways of working by becoming more agile and managing demand more effectively.
The UK Government has committed to opening up public ervices to a diverse range of providers competing to offer a better service for users. But why is opening up public services to new providers such a priority? Does a new market for ‘public service partnerships’ exist yet? Here we discuss the implications for the partnership models needed to deliver public services.
This PwC publication provides perspectives on recent trends ― and future developments — in the M&A market, including analysis of the latest transactions and insights into emerging investment opportunities.
Business is developing real social values - passing trend, protective instinct or what? The emergence of social values in business is no passing trend. It is a response to the current growth pattern that is putting people and ethics back at the heart of business.
Increased global mobility means increased challenges for international HR functions. In issue 27 of Hourglass, our regular magazine for HR directors and HR professionals, we look at the varying issues that a more widely-spread, globalised workforce brings to HR.
This quarterly study of private equity investment activity is based on data provided by Venture Intelligence and serves as a reliable source of current and recent trends in PE/VC funding.
There’s no question that television viewership trends are drastically changing, but is this necessarily a bad thing for TV networks, advertisers, and distributors? Or can they tap into new opportunities?
This new thought leadership piece examines the trends that have spurred unprecedented private equity growth in the US oil and gas industry during the past ten years. The specific lens is risk, and the analysis probes each industry segment along the risk continuum with deeper dives into each subsegment.
In this issue, we look at small cells and how enhancing the capacity and coverage of mobile networks and using existing spectrum more effectively can help operators meet the rising demand for data services and speed.
As the July 2013 deadline for the AIFMD’s implementation approaches, its far-reaching implications are becoming clearer. What might initially have appeared to be a testing exercise in regulatory compliance and reporting will evidently have a significant effect on the alternative investment sector. While the Directive will undoubtedly open up new possibilities for raising capital in Europe, it may also change the shape of the alternative investment sector.
A PwC annual report that analyzes both the consumption and production of semiconductors in China, its growth and its relative share of the worldwide industry. On the consumption side, the report includes information on EMS companies, ODMs, and OEMs. On the production side, it includes data on IC design (fabless), IC manufacturing (IDMs), wafer foundries, IC packaging and testing, SATS, and O-S-D companies.
This PwC publications offers interviews on integrated reporting with Paul Drucker and Superna Khosla, IIRC and Jessica Fries of PwC
This PwC publication explains how cyber crime can seriously damage brands, erode customer confidence, violate compliance mandates, and weaken the ability to generate revenue.
Many companies are now starting to measure how they impact the economies, environments and communities in which they operate.
Energy sector company audit committee members can use this PwC document to benchmark selected accounting policies with industry practices, identify trends for significant accounting estimates, and facilitate discussion on certain aspects of energy industry practice.
The environmental, social and governance (ESG) focus is increasing as the basic business model of the Private Equity (PE) industry becomes more long-term, with more than 90% of the respondents in a recent survey of the PE industry believing that ESG activities can create value and link across to it.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
This PwC page explains how driving innovation can deliver growth in all economic conditions. PwC's growth through innovation solution can helps companies grow faster than the market while delivering real profitability growth.
Shale oil could revolutionise the world’s energy markets over the next 20 years, resulting in lower oil prices, higher global GDP, changing geopolitics and shifting business models for oil and gas companies.
PwC's 16th Annual Global CEO Survey discusses how the new contract between business and the state sets out the policy and public sector delivery responses needed to the challenging conditions facing business today.
This PwC publications looks at the key transfer pricing considerations under Solvency II for pan-European insurance groups with branch structures.
We’ll discuss key considerations and notable changes from the proposed regulations; impact on asset management companies, hedge funds, real estate funds, management and portfolio companies; important considerations for investor onboarding; and the role of third party service providers.
While climate change and increasing temperatures now seem inevitable, there are high levels of uncertainty about the manifestations and magnitude of their impact. What is certain, though, is that climate change will have a multiplier effect on supply chain risk and link across to it.
This PwC report asks, and answers, the question: Which standards does Germany need to set to become the leading provider and leading market for electromobility?
This issue of PwC's R&C Worlds Express sheds light on Chinese consumers' online shopping habits, based on the responses of 900 Chinese shoppers to a recent PwC survey.
This annual PwC publication looks at certain key performance indicators (KPIs) of more than 150 shipping companies from around the world also discuss developments in the area of sustainability reporting and corporate social responsibility in shipping.
The future of software pricing excellence discusses how the shift in software sales models from product-based to portfolio-based has made pricing a critical element of business strategy and provides PwC's pricing management framework that combines analytics with formalised processes and standards to deliver improved financial results throughout the pricing lifecycle.
This report from the Public Sector Research Centre explores some ways in which the Canadian public sector could move forward towards constructing a roadmap for the next generation of eservices.
In this issue: IASB conceptual framework project: Back to basics; IAS 19R – Are you ready? Top 10 issues for transition and disclosure; Cannon street press: Feedback on hedging review draft; IAS 36 disclosures exposure draft; Revenue recognition project; Novated OTC derivatives designated as a hedging instrument; Questions and answers: ‘C’ for consideration.
PwC's topic summaries cover a wide range of IFRS subject areas. Each summary contains an overview, a summary of key requirements along with links to relevant external sources (standards, interpretations, exposure drafts etc) as well as PwC guidance and interpretations, tools, practice aids and publications.
Global Diversity & Inclusion Council: Paul Stewart
3D entertainment awaits the next wave. But can the film industry produce an Avatar‑like surprise? Can consumers stir up demand for user‑generated 3D content? Find out.
PwC's Global Metals Deals annual review takes a look at the M&A landscape over the past year identifying the key themes and important drivers of deals activity. In our last report, we said that caution will be the watchword in 2012.
March 2012 We explore how ASEAN companies are embedding sustainability in their business and what the key driving forces are.
We surveyed organisations around the world to assess their SEPA readiness and found that many have an incomplete understanding of, and underestimate, what being 'SEPA-ready' entails.
This annual publication looks at mergers and acquisitions activity within the global power, utilities and renewable energy market.
Regulatory bodies in the United States and the European Union are beginning to increase scrutiny over mHealth solutions but over 150 countries have yet to develop regulatory frameworks or guidance.
20th Anniversary PwC Global Private Banking and Wealth Management Survey Update
This PwC series aims to raise awareness of the transformative power of service innovation by providing a view on main industrial trends, challenges, key barriers, and newly emerging concepts.
The risk landscape is changing: explore what worries CEOs most on the economic, policy and commercial fronts – and across a range of major potential disruptions.
In PwC's 16th Global CEO Survey, CEOs discuss what they're doing to be agile in a volatile economic climate, turn adversity into opportunity, be more socially aware, and gain competitive edge.
Find out what CEOs think about their prospects for revenue growth, as the economic outlook and ever-widening range of threats continue to test even the strongest organisations.
International Tax News is a monthly publication that offers updates and analysis on international tax developments worldwide.
Far-reaching changes are taking place, and they’re taking place faster than ever. In this new era of ‘stable instability’, risks that once seemed improbable and even remote have become the norm and for CEOs across the world, ‘expect the unexpected’ has become the mantra. The only solution is to build organisations that can thrive amidst disorder: organisations that are agile and adaptable, able to cope with disruption and emerge stronger than before.
Infrastructure CEOs report increased collaboration with the public sector in this year’s CEO survey. They’re working with local communities to build more resilient infrastructure and closing the talent gap by encouraging global mobility.
In this white paper, PwC outlines the benefits of quote-to-cash (Q2C) transformation, its impact on sales and revenue and an overview of the Q2C performance spectrum. It outlines a strategic process for undergoing transformation that is based on a framework that includes benchmarking and a reference architecture.
This report covers five case studies that were examined during PwC's 'Bending the Cost Curve' roundtable, and the probing themes and questions that were debated. The report describes leading practices in the areas of: health system reform; public-private collaboration; HIT and interoperability; and benchmarking for long-term care.
Chemicals CEOs are a bit less optimistic this year. They’re worried about threats like exchange rate volatility and rising energy and raw materials costs. But they’re working hard to build organisations that can thrive despite disruptions. How are they doing it?
In our CEO Survey, healthcare CEOs told us they’re engaging more with stakeholders like patients, employees, and social media users. Cost-cutting is a focus too.
This PwC publication examines recent trends in the European real estate and land use industry.
According to this new article in PwC's Mobile Technologies Index series, improvements in image sensors, MEMS and software will enable future-generation smartphones to provide new use cases and new capabilities classified as machine vision.
This PwC report seeks to update projections of potential growth in GDP in leading economies over the period to 2050.
What are the online shopping habits of consumers around the world? How can retailers adapt their operating models to keep pace with the demands of cross-border, multichannel consumers, and what are the complex tax issues they need to consider? Our consumer survey reveals some interesting findings.
This PwC publication looks at recent developments in the field of aviation financing, where lessors and airlines are now battling for the most competitive finance rates in one of the most turbulent economic climates in recent times.
Outlook for 19 of Europe’s most important gateway cities, representing 650,000 hotel rooms and over 85 million international arrivals
The wave of new financial services regulations is causing deep changes in the asset management industry, heralding a period of transformation that will threaten some business models’ profitability.
This PwC commentary summarises the key changes to the Basel Committee on Banking Supervision's finalised standard on the Liquidity Coverage Ratio and provides an initial assessment of the impact of these changes.
Poor environmental, social & governance (ESG) performance can reduce deal value between private equity sellers & trade buyers, good ESG improves it.
Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against.
This PwC corporate reporting article examine the ways in which social media – such as Twitter, LinkedIn, StockTwits – is prompting significant changes in the ways that companies are building their communication their strategies.
This guide looks at how to communicate to the market the effects of adopting IFRS 11, as additional communications with stakeholders might be needed. This was produced by PwC in Brazil but the key messages apply to entities globally.
There is growing recognition of the importance of transparency and common business languages to communicate business information to investors and other stakeholders. Our regular newsletter, World Watch, contains opinion articles, case studies and worldwide news on the many initiatives to improve corporate reporting.
We explore the strategic and practical issues facing insurers as they implement the Solvency II insurance reporting and disclosure requirements under Pillar 3.
This report quantifies the ongoing importance of the retail and consumer sector to successful economic development and highlights the impact of the sector on 27 key urban centres.
What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 3Q 2012 edition focuses on recent developments and feedback from our global client base supporting increasing globalisation of the healthcare services sector.
Mobile innovations forecast explains cloud-based applications and new, solid-state storage services will affect the industry's business models in the foreseeable future.
This PwC publication gives investors and fund managers an overview of year-end to-dos and important issues in real estate taxation in 39 tax systems worldwide.
In this special edition of PwC's Perspectives, Anthony Curtis and Ogniana Todorova from PwC US take a detailed look at transfer pricing in Africa.
South Korea has committed to green growth and agreed to a greenhouse gas emissions trading scheme designed to help reduce the country’s gas emissions by 30% by 2020.
This survey examines what large, global retailers are doing to reduce carbon emissions from their supply chains.
This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
Treasury Health Check-up 2012 examines the trends, issues and challenges facing treasury functions across leading companies in India.
This series gives PwC's insight on current economic issues, our perspective regarding the impact on business and actions we have seen companies taking to address those issues.
This PwC publication looks at how IFRS is applied in practice by mining companies, identifying unique issues for the industry. This edition also includes a number of examples to demonstrate how companies are responding to the various accounting challenges along the value chain.
A publication that outlines the IFRS reporting requirements as at 31 December 2012. It highlights the topical issues to consider (including new issues added since previous versions); the new standards and interpretations that apply at this date; and the new IFRS standards that are published but effective at later dates, and hence have to be disclosed by IFRS reporters.
PwC’s views on reshaping the policies, responsibilities and operational armoury of central banks for economies and financial sectors in transformation
Meeting the ongoing challenge of software pricing in a market that's changing from license to services.
Explores the many sides of the talent shortage challenging infrastructure companies working in emerging markets. To plan, build and maintain this infrastructure, developing nations will need millions of highly skilled workers, including civil engineers, electrical and mechanical engineers, architects, designers, surveyors and project managers.
This PwC publication examines the issue of how businesses can control the risks and costs of regulation.
Australia’s system of primary and secondary education system has traditionally been a high performing one. However, Australia was outperformed by six countries in reading and scientific literacy, and 12 countries in mathematical literacy. The majority of countries that outperformed Australia are located in East Asia.
Seeking to sharpen their competitive edge, many asset management companies are refining their business models. They’re placing greater emphasis on investor-facing functions such as marketing and distribution, while developing products for new investor needs. Yet, all too often, IT struggles to support these initiatives – holding back changes that are critical for future business success.
In this second issue, we discuss ways pharmaceutical and medical device companies are using mobility to engage internal and external stakeholders and what elements need to be in place for an effective mHealth strategy.
The cross-border IPO is here to stay. This in-depth report from PwC and Baker & McKenzie, supported with data and interviews with capital markets players, explores how we got here, what’s driving the growth, and where this important trend is leading.
Paying Taxes 2013 is a unique study from PwC, World Bank and IFC which investigates and compares tax regimes across 185 economies worldwide, ranking them according to the relative ease of paying taxes. Find out what the most common reforms are and how tax systems have changed over the last eight years.
This PwC article take critical look at the way the UK's British Land – the UK's largest listed retail landlord with a portfolio which includes retail park properties, superstores, shopping centres and department stores – uses innovative reporting to better understand how their broader socio economic impact enhances their business strategy.
What does a resilient business look like? One that faces, and finds opportunity in, today’s economic, environmental, geopolitical, societal and technological risks.
This PwC publication from Sweden explains why e-services can be used by public administration individuals and institutions alike to dramatically improve society’s capacity for development and innovative capacity.
The 18th National Congress of the Communist Party of China marks a significant milestone: the successful election of the fifth generation of leaders who will determine China’s future direction for the next 10 years. This will have significant implications for the global community.
This issue looks at various risks including the green agenda, public protests and especially the Eurozone crisis. These risks underscore why companies must be risk resilient to effectively respond to the rapidly arising change all around.
This article explains why, despite the fact that assessing bank and counterparty strength can be a headache for corporate treasurers, there are, in fact, a number of sources of data that treasurers can use to create bespoke benchmarks and establish appropriate tolerance thresholds.
This PwC article explains how a well-constructed request for proposal (RFP) can be an effective tool for the process of acquiring new products and services, and how a well-designed RFP can assist an organisation in selecting the best at a reasonable price – as well as ensuring long-term mutually rewarding relationships with providers.
This study takes a critical look at Mexico’s States of Opportunity 2012 Comprehensive Visions of Development, which offers international investors a comprehensive picture of the nation’s diversity, as well as actions taken to strengthen public policies that have driven the country to be one of the strongest economies in the world.
What factors make a city a global powerhouse? PwC analyses the trajectory of 27 capitals of finance, commerce, intellectual capital and/or manufacturing and examines future trends.
Learn how and why BRIC countries have made strides as manufacturing and services countries and are now developing into significant end markets for multinationals.
Predicting the future trends of the pharmaceutical, biotech and life sciences industry and the decisions pharma companies need to make to capitalise on opportunities.
As Europe’s asset managers prepare for the new over-the-counter (OTC) derivatives regulations, due to be introduced from 1 January 2013, they’re realising that the new regime’s implications go far beyond compliance. By introducing the safety buffer of a central counterparty, the European Market Infrastructure Regulation (EMIR) is driving up costs and might force some boutique managers to look again at their investment propositions.
PwC's practical guide to coping with the pressures of austerity, rising demand and public sector reform
This new chapter of PwC's China's impact on the semiconductor industry: 2012 update publication explains why packaging, assembly and test is probably the largest of China's semiconductor manufacturing sectors when measured in terms of value added, production revenue, employees and manufacturing floor space.
The software industry’s well-known trends –cloud, software-as-a-service (SaaS), mobile devices and consumerization of IT –are impacting how software vendors develop, market, sell, distribute and support their products. Here, PwC presents insights into where the industry is going and provides ranked lists of leading software vendors by revenue .
This PwC survey analyses aspects of government accounting & financial reporting; making the transition to accrual accounting; the future of the government finance function.
According to this article in PwC's Mobile Technologies Index series, the smartphone seems to acquire more cognitive capabilities with each major product release—regardless of the OEM.
Economic resilience is a strategic mindset of preparedness and opportunity, through times of change and crisis. Here’s why it belongs in your corporate DNA.
This PwC publication focuses on how co-creation methods can provide outlets for OEMs to engage customers, dealers, employees and suppliers.
China recently introduced its 12th Five-Year Plan, which reinforces the government's commitment to easing ownership requirements. This 10Minutes discusses opportunities that private and foreign providers, payers, and investors can adopt to build a presence in China's growing healthcare market.
This PwC article examines the role of product lifecycle management (PLM) and why leading companies are starting to see a way that PLM projects may deliver the kinds of benefits described in the brochures.
This PwC paper offers an analytical view of the social and economic performance of Auckland, New Zealand, based upon PwC global Cities of Opportunity indicators, to assess the city’s global competitive advantages.
Expansion does not always bring growth. In fact, with many companies globalising their R&D operations, it can bring just the opposite. As new sites and new talent are acquired and the R&D workforce becomes increasingly dispersed, the capabilities required for full productivity can be easily dissipated, and operational performance can suffer greatly.
Any company that has ever undertaken major capital building projects knows they almost always take longer and cost more than expected. Unless strong project controls are in place, project owners often don’t realise the severity of delays and cost overruns until well after a project has foundered. Proper governance and control processes are essential for spotting problems early and getting projects back on track quickly.
Local authority decision makers in the UK are attempting to bridge a widening financial gap. Against this backdrop this report sets out the potential implications of future spending reviews out to 2018. The purpose is not to add more detail to an already fatalistic picture but to recommend new policies and approaches that can be applied to future fiscal challenges.
PwC's 2013 International Arbitration Survey looks at how corporations use international arbitration, with a particular emphasis in three sectors of strategic importance to the world economy.
In this report several US-headquartered businesses and entrepreneurial Indian companies share their experiences about what it takes to successfully enter or expand in the Indian market.
This study explains why, more than ever before, telcos are challenged with the need to evolve beyond network connectivity and provide distinctive service offerings.
This paper, one of a series exploring the application of PwC's pricing management framework in the software industry, focuses on software transaction management.
In the past 18 months a number of countries have either introduced or announced an intention to introduce domestic FTTs at a local country level. And because these taxes will have wide reaching implications for the business models of all financial institutions will fundamentally change the tax landscape.
As tough market conditions diminish the opportunities for short-term trading returns, successful firms will look at how to attract and nurture people with the mindset and ideas to develop lasting relationships, work within tougher risk and compliance demands and create value over the long-term.
This PwC survey offers general guidance on a range of inter-company financial transactions-related transfer pricing issues and helps tax professionals navigate these complex laws in over 40 countries.
Infrastructure is a top priority for Brazil as it prepares to host the World Cup and Olympics. And, as with any challenge, this gap offers great investment opportunities. Brazil has been making great strides in attracting such investment, especially in the transportation sector.
Despite 2011’s recovery constraints and challenges, in the macroeconomic environment, there are still signs of growth in the automotive industry. Automotive mergers and acquisitions (M&A) activity in the first half of 2012 has given way to the macroeconomic pressures, resulting in a passive M&A activity for 2012 overall.
This PwC text discusses the many ways in which convergence is changes is rapidly changing the traditional business landscape and explains how companies can adapt their strategy and execution to this new world and thus benefit from new markets, new customers, and new business models.
This PwC case study details the design and launch of an innovative partnership to dramatically improve delivery of healthcare in Lesotho in southern Africa.
In this issue we review the payment and conflict mineral disclosures mandated by the Dodd-Frank Act, discuss Russia’s elimination of tariffs on certain metals, consider the constitutionality of certain coal mining reclamation payments, and provide an overview of U.S. state tax developments pertaining to the mining industry.
This PwC publication examines the current trends in how energy companies are operationalising their strategies for unconventional development in shale.
It was far from the most active year for mining mergers and acquisitions (M&A), but 2012 had its share of exciting transactions and trends. We explain why.
PwC's mHealth explores the current state of interoperable systems, why they are so important to mhealth, and how open systems can benefit providers, payers and new device entrants.
This PwC publication provies news and analysis for pharmaceutical, biotechnology, medical device, diagnostic and healthcare companies.
Insurance Banana Skins is piece of research conducted by PwC in association with the Centre for the Study of Financial Innovation (CSFI), an independent think tank. It's a survey of insurers and seeks out their views on current risk and future trends.
Every new product variation drives up complexity and costs. With good complexity management, companies can enhance the customer and consumer experience while improving operational and financial perfor-mance. As the economy recovers, this approach can free up funds and the manufacturing capacity needed for profitable growth.
This report, by PwC Germany and the Hamburg Institute of International Economics (HWWI), discusses how to stabilise the European Monetary Union through a common currency zone developed into a fiscal union with an institutionalised transfer system.
This PwC Forest & Paper Industry Conference will focus on how companies are capitalising on brand new business opportunities and adjusting their business strategy to deal with a tumultuous economic climate.
This study was developed to provide a check-up on some of the major determining factors for the success of EVs in the near-mid-and long-term. The survey focuses on four key areas: infrastructure, pricing, geography and outlook.
This article, the lastest in the The future of software pricing excellence series, explores how software companies can transition effectively to license-based software-as-a-service (SaaS) model and maximise overall profitability through a holistic approach based on PwC's proven pricing management framework.
The survey focuses on how automotive suppliers achieve supply chain efficiency and effectiveness through current planning, sourcing, and delivery capabilities. The study analyzes overall supplier performance, across each segment.
According to this new article in PwC's Mobile Technologies Index series, thinner, lighter, larger and sturdier displays with improved resolution, touch sensitivity and power efficiency will enable many mobile innovations through 2015.
No government wants a provider of public services to fail. But as public services are opened up to more competitive pressures, it is likely that under performance will no longer be hidden and provider failure will then appear to occur more frequently.
Today’s pressures will significantly impact on the way public services are delivered in future, whether by public sector organisations or by a mix of other providers. Here we examine how public sector organisations need to re-define their purpose and future ways of working by becoming more agile and managing demand more effectively.
The UK Government has committed to opening up public ervices to a diverse range of providers competing to offer a better service for users. But why is opening up public services to new providers such a priority? Does a new market for ‘public service partnerships’ exist yet? Here we discuss the implications for the partnership models needed to deliver public services.
This PwC publication provides perspectives on recent trends ― and future developments — in the M&A market, including analysis of the latest transactions and insights into emerging investment opportunities.
Business is developing real social values - passing trend, protective instinct or what? The emergence of social values in business is no passing trend. It is a response to the current growth pattern that is putting people and ethics back at the heart of business.
This quarterly study of private equity investment activity is based on data provided by Venture Intelligence and serves as a reliable source of current and recent trends in PE/VC funding.
There’s no question that television viewership trends are drastically changing, but is this necessarily a bad thing for TV networks, advertisers, and distributors? Or can they tap into new opportunities?
This new thought leadership piece examines the trends that have spurred unprecedented private equity growth in the US oil and gas industry during the past ten years. The specific lens is risk, and the analysis probes each industry segment along the risk continuum with deeper dives into each subsegment.
In this issue, we look at small cells and how enhancing the capacity and coverage of mobile networks and using existing spectrum more effectively can help operators meet the rising demand for data services and speed.
As the July 2013 deadline for the AIFMD’s implementation approaches, its far-reaching implications are becoming clearer. What might initially have appeared to be a testing exercise in regulatory compliance and reporting will evidently have a significant effect on the alternative investment sector. While the Directive will undoubtedly open up new possibilities for raising capital in Europe, it may also change the shape of the alternative investment sector.
A PwC annual report that analyzes both the consumption and production of semiconductors in China, its growth and its relative share of the worldwide industry. On the consumption side, the report includes information on EMS companies, ODMs, and OEMs. On the production side, it includes data on IC design (fabless), IC manufacturing (IDMs), wafer foundries, IC packaging and testing, SATS, and O-S-D companies.
This PwC publications offers interviews on integrated reporting with Paul Drucker and Superna Khosla, IIRC and Jessica Fries of PwC
This PwC publication explains how cyber crime can seriously damage brands, erode customer confidence, violate compliance mandates, and weaken the ability to generate revenue.
Many companies are now starting to measure how they impact the economies, environments and communities in which they operate.
Energy sector company audit committee members can use this PwC document to benchmark selected accounting policies with industry practices, identify trends for significant accounting estimates, and facilitate discussion on certain aspects of energy industry practice.
The environmental, social and governance (ESG) focus is increasing as the basic business model of the Private Equity (PE) industry becomes more long-term, with more than 90% of the respondents in a recent survey of the PE industry believing that ESG activities can create value and link across to it.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
Shale oil could revolutionise the world’s energy markets over the next 20 years, resulting in lower oil prices, higher global GDP, changing geopolitics and shifting business models for oil and gas companies.
PwC's 16th Annual Global CEO Survey discusses how the new contract between business and the state sets out the policy and public sector delivery responses needed to the challenging conditions facing business today.
This PwC publications looks at the key transfer pricing considerations under Solvency II for pan-European insurance groups with branch structures.
We’ll discuss key considerations and notable changes from the proposed regulations; impact on asset management companies, hedge funds, real estate funds, management and portfolio companies; important considerations for investor onboarding; and the role of third party service providers.
While climate change and increasing temperatures now seem inevitable, there are high levels of uncertainty about the manifestations and magnitude of their impact. What is certain, though, is that climate change will have a multiplier effect on supply chain risk and link across to it.
This PwC report asks, and answers, the question: Which standards does Germany need to set to become the leading provider and leading market for electromobility?
This issue of PwC's R&C Worlds Express sheds light on Chinese consumers' online shopping habits, based on the responses of 900 Chinese shoppers to a recent PwC survey.
This annual PwC publication looks at certain key performance indicators (KPIs) of more than 150 shipping companies from around the world also discuss developments in the area of sustainability reporting and corporate social responsibility in shipping.
The future of software pricing excellence discusses how the shift in software sales models from product-based to portfolio-based has made pricing a critical element of business strategy and provides PwC's pricing management framework that combines analytics with formalised processes and standards to deliver improved financial results throughout the pricing lifecycle.
This report from the Public Sector Research Centre explores some ways in which the Canadian public sector could move forward towards constructing a roadmap for the next generation of eservices.
Global Diversity & Inclusion Council: Paul Stewart
3D entertainment awaits the next wave. But can the film industry produce an Avatar‑like surprise? Can consumers stir up demand for user‑generated 3D content? Find out.
PwC's Global Metals Deals annual review takes a look at the M&A landscape over the past year identifying the key themes and important drivers of deals activity. In our last report, we said that caution will be the watchword in 2012.
March 2012 We explore how ASEAN companies are embedding sustainability in their business and what the key driving forces are.
This annual publication looks at mergers and acquisitions activity within the global power, utilities and renewable energy market.
Regulatory bodies in the United States and the European Union are beginning to increase scrutiny over mHealth solutions but over 150 countries have yet to develop regulatory frameworks or guidance.
20th Anniversary PwC Global Private Banking and Wealth Management Survey Update
This PwC series aims to raise awareness of the transformative power of service innovation by providing a view on main industrial trends, challenges, key barriers, and newly emerging concepts.
Infrastructure CEOs report increased collaboration with the public sector in this year’s CEO survey. They’re working with local communities to build more resilient infrastructure and closing the talent gap by encouraging global mobility.
In this white paper, PwC outlines the benefits of quote-to-cash (Q2C) transformation, its impact on sales and revenue and an overview of the Q2C performance spectrum. It outlines a strategic process for undergoing transformation that is based on a framework that includes benchmarking and a reference architecture.
This report covers five case studies that were examined during PwC's 'Bending the Cost Curve' roundtable, and the probing themes and questions that were debated. The report describes leading practices in the areas of: health system reform; public-private collaboration; HIT and interoperability; and benchmarking for long-term care.
Chemicals CEOs are a bit less optimistic this year. They’re worried about threats like exchange rate volatility and rising energy and raw materials costs. But they’re working hard to build organisations that can thrive despite disruptions. How are they doing it?
In our CEO Survey, healthcare CEOs told us they’re engaging more with stakeholders like patients, employees, and social media users. Cost-cutting is a focus too.
This PwC publication examines recent trends in the European real estate and land use industry.
According to this new article in PwC's Mobile Technologies Index series, improvements in image sensors, MEMS and software will enable future-generation smartphones to provide new use cases and new capabilities classified as machine vision.
This PwC report seeks to update projections of potential growth in GDP in leading economies over the period to 2050.
What are the online shopping habits of consumers around the world? How can retailers adapt their operating models to keep pace with the demands of cross-border, multichannel consumers, and what are the complex tax issues they need to consider? Our consumer survey reveals some interesting findings.
This PwC publication looks at recent developments in the field of aviation financing, where lessors and airlines are now battling for the most competitive finance rates in one of the most turbulent economic climates in recent times.
Outlook for 19 of Europe’s most important gateway cities, representing 650,000 hotel rooms and over 85 million international arrivals
The wave of new financial services regulations is causing deep changes in the asset management industry, heralding a period of transformation that will threaten some business models’ profitability.
This PwC commentary summarises the key changes to the Basel Committee on Banking Supervision's finalised standard on the Liquidity Coverage Ratio and provides an initial assessment of the impact of these changes.
Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against.
This PwC corporate reporting article examine the ways in which social media – such as Twitter, LinkedIn, StockTwits – is prompting significant changes in the ways that companies are building their communication their strategies.
This guide looks at how to communicate to the market the effects of adopting IFRS 11, as additional communications with stakeholders might be needed. This was produced by PwC in Brazil but the key messages apply to entities globally.
There is growing recognition of the importance of transparency and common business languages to communicate business information to investors and other stakeholders. Our regular newsletter, World Watch, contains opinion articles, case studies and worldwide news on the many initiatives to improve corporate reporting.
We explore the strategic and practical issues facing insurers as they implement the Solvency II insurance reporting and disclosure requirements under Pillar 3.
This report quantifies the ongoing importance of the retail and consumer sector to successful economic development and highlights the impact of the sector on 27 key urban centres.
What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 3Q 2012 edition focuses on recent developments and feedback from our global client base supporting increasing globalisation of the healthcare services sector.
Mobile innovations forecast explains cloud-based applications and new, solid-state storage services will affect the industry's business models in the foreseeable future.
This PwC publication gives investors and fund managers an overview of year-end to-dos and important issues in real estate taxation in 39 tax systems worldwide.
South Korea has committed to green growth and agreed to a greenhouse gas emissions trading scheme designed to help reduce the country’s gas emissions by 30% by 2020.
This survey examines what large, global retailers are doing to reduce carbon emissions from their supply chains.
Treasury Health Check-up 2012 examines the trends, issues and challenges facing treasury functions across leading companies in India.
This series gives PwC's insight on current economic issues, our perspective regarding the impact on business and actions we have seen companies taking to address those issues.
This PwC publication looks at how IFRS is applied in practice by mining companies, identifying unique issues for the industry. This edition also includes a number of examples to demonstrate how companies are responding to the various accounting challenges along the value chain.
PwC’s views on reshaping the policies, responsibilities and operational armoury of central banks for economies and financial sectors in transformation
Meeting the ongoing challenge of software pricing in a market that's changing from license to services.
Explores the many sides of the talent shortage challenging infrastructure companies working in emerging markets. To plan, build and maintain this infrastructure, developing nations will need millions of highly skilled workers, including civil engineers, electrical and mechanical engineers, architects, designers, surveyors and project managers.
This PwC publication examines the issue of how businesses can control the risks and costs of regulation.
Australia’s system of primary and secondary education system has traditionally been a high performing one. However, Australia was outperformed by six countries in reading and scientific literacy, and 12 countries in mathematical literacy. The majority of countries that outperformed Australia are located in East Asia.
Seeking to sharpen their competitive edge, many asset management companies are refining their business models. They’re placing greater emphasis on investor-facing functions such as marketing and distribution, while developing products for new investor needs. Yet, all too often, IT struggles to support these initiatives – holding back changes that are critical for future business success.
In this second issue, we discuss ways pharmaceutical and medical device companies are using mobility to engage internal and external stakeholders and what elements need to be in place for an effective mHealth strategy.
What does a resilient business look like? One that faces, and finds opportunity in, today’s economic, environmental, geopolitical, societal and technological risks.
This PwC publication from Sweden explains why e-services can be used by public administration individuals and institutions alike to dramatically improve society’s capacity for development and innovative capacity.
The 18th National Congress of the Communist Party of China marks a significant milestone: the successful election of the fifth generation of leaders who will determine China’s future direction for the next 10 years. This will have significant implications for the global community.
This issue looks at various risks including the green agenda, public protests and especially the Eurozone crisis. These risks underscore why companies must be risk resilient to effectively respond to the rapidly arising change all around.
This study takes a critical look at Mexico’s States of Opportunity 2012 Comprehensive Visions of Development, which offers international investors a comprehensive picture of the nation’s diversity, as well as actions taken to strengthen public policies that have driven the country to be one of the strongest economies in the world.
What factors make a city a global powerhouse? PwC analyses the trajectory of 27 capitals of finance, commerce, intellectual capital and/or manufacturing and examines future trends.
Learn how and why BRIC countries have made strides as manufacturing and services countries and are now developing into significant end markets for multinationals.
Predicting the future trends of the pharmaceutical, biotech and life sciences industry and the decisions pharma companies need to make to capitalise on opportunities.
As Europe’s asset managers prepare for the new over-the-counter (OTC) derivatives regulations, due to be introduced from 1 January 2013, they’re realising that the new regime’s implications go far beyond compliance. By introducing the safety buffer of a central counterparty, the European Market Infrastructure Regulation (EMIR) is driving up costs and might force some boutique managers to look again at their investment propositions.
PwC's practical guide to coping with the pressures of austerity, rising demand and public sector reform
This new chapter of PwC's China's impact on the semiconductor industry: 2012 update publication explains why packaging, assembly and test is probably the largest of China's semiconductor manufacturing sectors when measured in terms of value added, production revenue, employees and manufacturing floor space.
This PwC survey analyses aspects of government accounting & financial reporting; making the transition to accrual accounting; the future of the government finance function.
When conducting cross border deals, it is important to Identify potential financial reporting differences to maximize deal value and for understanding how financial reporting and regulatory requirements interact. Embedding GAAP changes and managing multi-GAAP reporting post-acquisition requires planning.
According to this article in PwC's Mobile Technologies Index series, the smartphone seems to acquire more cognitive capabilities with each major product release—regardless of the OEM.
Economic resilience is a strategic mindset of preparedness and opportunity, through times of change and crisis. Here’s why it belongs in your corporate DNA.
In this issue: Integrated reporting - IIRC publishes consultation draft; Levies - IC to issue interpretation on accounting for levies; Insurers face change - an update on the insurance contract project and other key accounting changes; Cannon Street Press; Questions and answers - ‘F’ for fair value.
This PwC brochure summarises the different London markets, the listing standards for each market, the process and the timeline for going public in London and an overview of the wider regulatory environment.
This PwC publication focuses on how co-creation methods can provide outlets for OEMs to engage customers, dealers, employees and suppliers.
This PwC article examines the role of product lifecycle management (PLM) and why leading companies are starting to see a way that PLM projects may deliver the kinds of benefits described in the brochures.
This PwC paper offers an analytical view of the social and economic performance of Auckland, New Zealand, based upon PwC global Cities of Opportunity indicators, to assess the city’s global competitive advantages.
Expansion does not always bring growth. In fact, with many companies globalising their R&D operations, it can bring just the opposite. As new sites and new talent are acquired and the R&D workforce becomes increasingly dispersed, the capabilities required for full productivity can be easily dissipated, and operational performance can suffer greatly.
Our study looks at millennials' attitudes toward work, how they will impact workplace dynamics, and how companies should adjust their talent strategy to accommodate this new reality
Any company that has ever undertaken major capital building projects knows they almost always take longer and cost more than expected. Unless strong project controls are in place, project owners often don’t realise the severity of delays and cost overruns until well after a project has foundered. Proper governance and control processes are essential for spotting problems early and getting projects back on track quickly.
Local authority decision makers in the UK are attempting to bridge a widening financial gap. Against this backdrop this report sets out the potential implications of future spending reviews out to 2018. The purpose is not to add more detail to an already fatalistic picture but to recommend new policies and approaches that can be applied to future fiscal challenges.
Over 1,300 CEOs talked to us about their global talent management issues. How should HR react?
PwC's 2013 International Arbitration Survey looks at how corporations use international arbitration, with a particular emphasis in three sectors of strategic importance to the world economy.
In this report several US-headquartered businesses and entrepreneurial Indian companies share their experiences about what it takes to successfully enter or expand in the Indian market.
This study explains why, more than ever before, telcos are challenged with the need to evolve beyond network connectivity and provide distinctive service offerings.
This paper, one of a series exploring the application of PwC's pricing management framework in the software industry, focuses on software transaction management.
The fallout from the global financial crisis and subsequent recession continues to be felt by businesses around the world, in many forms. The consequences have been wide ranging and complex, as well as difficult (if not impossible) to predict.
In the past 18 months a number of countries have either introduced or announced an intention to introduce domestic FTTs at a local country level. And because these taxes will have wide reaching implications for the business models of all financial institutions will fundamentally change the tax landscape.
Annual reports providing analysis and trends of IPOs across the globe.
This PwC survey offers general guidance on a range of inter-company financial transactions-related transfer pricing issues and helps tax professionals navigate these complex laws in over 40 countries.
In this issue: Impairment of financial instruments: IASB publishes exposure draft, Discount rates and IAS 19: IC debates the meaning of ‘high quality’ and ‘a deep market’, IFRS for SMEs: Post implementation feedback, Cannon Street Press, Questions and answers: ‘E’ for equity accounting
Despite 2011’s recovery constraints and challenges, in the macroeconomic environment, there are still signs of growth in the automotive industry. Automotive mergers and acquisitions (M&A) activity in the first half of 2012 has given way to the macroeconomic pressures, resulting in a passive M&A activity for 2012 overall.
This PwC case study details the design and launch of an innovative partnership to dramatically improve delivery of healthcare in Lesotho in southern Africa.
In this issue we review the payment and conflict mineral disclosures mandated by the Dodd-Frank Act, discuss Russia’s elimination of tariffs on certain metals, consider the constitutionality of certain coal mining reclamation payments, and provide an overview of U.S. state tax developments pertaining to the mining industry.
This PwC publication examines the current trends in how energy companies are operationalising their strategies for unconventional development in shale.
It was far from the most active year for mining mergers and acquisitions (M&A), but 2012 had its share of exciting transactions and trends. We explain why.
PwC's mHealth explores the current state of interoperable systems, why they are so important to mhealth, and how open systems can benefit providers, payers and new device entrants.
PwC’s Regulatory Briefing summarises key regulatory actions, initiatives and draft legislation that impact audit, financial reporting and corporate governance.
Every new product variation drives up complexity and costs. With good complexity management, companies can enhance the customer and consumer experience while improving operational and financial perfor-mance. As the economy recovers, this approach can free up funds and the manufacturing capacity needed for profitable growth.
With the risk landscape drastically expanded, Internal Audit needs to deliver more value, or fall further behind, according to PwC’s 2013 global survey of the profession.
This study was developed to provide a check-up on some of the major determining factors for the success of EVs in the near-mid-and long-term. The survey focuses on four key areas: infrastructure, pricing, geography and outlook.
This article, the lastest in the The future of software pricing excellence series, explores how software companies can transition effectively to license-based software-as-a-service (SaaS) model and maximise overall profitability through a holistic approach based on PwC's proven pricing management framework.
We investigate what High Growth Market buyers are looking for in mature market targets; including how buyers and sellers can manage deals successfully.
The survey focuses on how automotive suppliers achieve supply chain efficiency and effectiveness through current planning, sourcing, and delivery capabilities. The study analyzes overall supplier performance, across each segment.
According to this new article in PwC's Mobile Technologies Index series, thinner, lighter, larger and sturdier displays with improved resolution, touch sensitivity and power efficiency will enable many mobile innovations through 2015.
In this issue: The disclosure problem: IASB takes on the challenge; Improving IFRS – A point of view: Ten concrete measures for improving IFRS; Profile: Mary Tokar; IFRS 10 and 11: Are you affected?; Cannon street press; Questions and answers: ‘D’ for disclosures of interests in other entities.
This PwC publication provides perspectives on recent trends ― and future developments — in the M&A market, including analysis of the latest transactions and insights into emerging investment opportunities.
Business is developing real social values - passing trend, protective instinct or what? The emergence of social values in business is no passing trend. It is a response to the current growth pattern that is putting people and ethics back at the heart of business.
This quarterly study of private equity investment activity is based on data provided by Venture Intelligence and serves as a reliable source of current and recent trends in PE/VC funding.
This new thought leadership piece examines the trends that have spurred unprecedented private equity growth in the US oil and gas industry during the past ten years. The specific lens is risk, and the analysis probes each industry segment along the risk continuum with deeper dives into each subsegment.
In this issue, we look at small cells and how enhancing the capacity and coverage of mobile networks and using existing spectrum more effectively can help operators meet the rising demand for data services and speed.
As the July 2013 deadline for the AIFMD’s implementation approaches, its far-reaching implications are becoming clearer. What might initially have appeared to be a testing exercise in regulatory compliance and reporting will evidently have a significant effect on the alternative investment sector. While the Directive will undoubtedly open up new possibilities for raising capital in Europe, it may also change the shape of the alternative investment sector.
This PwC publications offers interviews on integrated reporting with Paul Drucker and Superna Khosla, IIRC and Jessica Fries of PwC
Many companies are now starting to measure how they impact the economies, environments and communities in which they operate.
Energy sector company audit committee members can use this PwC document to benchmark selected accounting policies with industry practices, identify trends for significant accounting estimates, and facilitate discussion on certain aspects of energy industry practice.
The environmental, social and governance (ESG) focus is increasing as the basic business model of the Private Equity (PE) industry becomes more long-term, with more than 90% of the respondents in a recent survey of the PE industry believing that ESG activities can create value and link across to it.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
This PwC page explains how driving innovation can deliver growth in all economic conditions. PwC's growth through innovation solution can helps companies grow faster than the market while delivering real profitability growth.
Shale oil could revolutionise the world’s energy markets over the next 20 years, resulting in lower oil prices, higher global GDP, changing geopolitics and shifting business models for oil and gas companies.
This PwC publications looks at the key transfer pricing considerations under Solvency II for pan-European insurance groups with branch structures.
We’ll discuss key considerations and notable changes from the proposed regulations; impact on asset management companies, hedge funds, real estate funds, management and portfolio companies; important considerations for investor onboarding; and the role of third party service providers.
While climate change and increasing temperatures now seem inevitable, there are high levels of uncertainty about the manifestations and magnitude of their impact. What is certain, though, is that climate change will have a multiplier effect on supply chain risk and link across to it.
This PwC report asks, and answers, the question: Which standards does Germany need to set to become the leading provider and leading market for electromobility?
This issue of PwC's R&C Worlds Express sheds light on Chinese consumers' online shopping habits, based on the responses of 900 Chinese shoppers to a recent PwC survey.
This annual PwC publication looks at certain key performance indicators (KPIs) of more than 150 shipping companies from around the world also discuss developments in the area of sustainability reporting and corporate social responsibility in shipping.
In this issue: IASB conceptual framework project: Back to basics; IAS 19R – Are you ready? Top 10 issues for transition and disclosure; Cannon street press: Feedback on hedging review draft; IAS 36 disclosures exposure draft; Revenue recognition project; Novated OTC derivatives designated as a hedging instrument; Questions and answers: ‘C’ for consideration.
Global Diversity & Inclusion Council: Paul Stewart
3D entertainment awaits the next wave. But can the film industry produce an Avatar‑like surprise? Can consumers stir up demand for user‑generated 3D content? Find out.
PwC's Global Metals Deals annual review takes a look at the M&A landscape over the past year identifying the key themes and important drivers of deals activity. In our last report, we said that caution will be the watchword in 2012.
March 2012 We explore how ASEAN companies are embedding sustainability in their business and what the key driving forces are.
We surveyed organisations around the world to assess their SEPA readiness and found that many have an incomplete understanding of, and underestimate, what being 'SEPA-ready' entails.
This annual publication looks at mergers and acquisitions activity within the global power, utilities and renewable energy market.
Regulatory bodies in the United States and the European Union are beginning to increase scrutiny over mHealth solutions but over 150 countries have yet to develop regulatory frameworks or guidance.
This PwC series aims to raise awareness of the transformative power of service innovation by providing a view on main industrial trends, challenges, key barriers, and newly emerging concepts.
International Tax News is a monthly publication that offers updates and analysis on international tax developments worldwide.
Far-reaching changes are taking place, and they’re taking place faster than ever. In this new era of ‘stable instability’, risks that once seemed improbable and even remote have become the norm and for CEOs across the world, ‘expect the unexpected’ has become the mantra. The only solution is to build organisations that can thrive amidst disorder: organisations that are agile and adaptable, able to cope with disruption and emerge stronger than before.
In this white paper, PwC outlines the benefits of quote-to-cash (Q2C) transformation, its impact on sales and revenue and an overview of the Q2C performance spectrum. It outlines a strategic process for undergoing transformation that is based on a framework that includes benchmarking and a reference architecture.
According to this new article in PwC's Mobile Technologies Index series, improvements in image sensors, MEMS and software will enable future-generation smartphones to provide new use cases and new capabilities classified as machine vision.
This PwC report seeks to update projections of potential growth in GDP in leading economies over the period to 2050.
Outlook for 19 of Europe’s most important gateway cities, representing 650,000 hotel rooms and over 85 million international arrivals
The wave of new financial services regulations is causing deep changes in the asset management industry, heralding a period of transformation that will threaten some business models’ profitability.
Poor environmental, social & governance (ESG) performance can reduce deal value between private equity sellers & trade buyers, good ESG improves it.
This PwC corporate reporting article examine the ways in which social media – such as Twitter, LinkedIn, StockTwits – is prompting significant changes in the ways that companies are building their communication their strategies.
This guide looks at how to communicate to the market the effects of adopting IFRS 11, as additional communications with stakeholders might be needed. This was produced by PwC in Brazil but the key messages apply to entities globally.
There is growing recognition of the importance of transparency and common business languages to communicate business information to investors and other stakeholders. Our regular newsletter, World Watch, contains opinion articles, case studies and worldwide news on the many initiatives to improve corporate reporting.
We explore the strategic and practical issues facing insurers as they implement the Solvency II insurance reporting and disclosure requirements under Pillar 3.
This report quantifies the ongoing importance of the retail and consumer sector to successful economic development and highlights the impact of the sector on 27 key urban centres.
South Korea has committed to green growth and agreed to a greenhouse gas emissions trading scheme designed to help reduce the country’s gas emissions by 30% by 2020.
This survey examines what large, global retailers are doing to reduce carbon emissions from their supply chains.
This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
Treasury Health Check-up 2012 examines the trends, issues and challenges facing treasury functions across leading companies in India.
This series gives PwC's insight on current economic issues, our perspective regarding the impact on business and actions we have seen companies taking to address those issues.
This PwC publication looks at how IFRS is applied in practice by mining companies, identifying unique issues for the industry. This edition also includes a number of examples to demonstrate how companies are responding to the various accounting challenges along the value chain.
A publication that outlines the IFRS reporting requirements as at 31 December 2012. It highlights the topical issues to consider (including new issues added since previous versions); the new standards and interpretations that apply at this date; and the new IFRS standards that are published but effective at later dates, and hence have to be disclosed by IFRS reporters.
PwC’s views on reshaping the policies, responsibilities and operational armoury of central banks for economies and financial sectors in transformation
Seeking to sharpen their competitive edge, many asset management companies are refining their business models. They’re placing greater emphasis on investor-facing functions such as marketing and distribution, while developing products for new investor needs. Yet, all too often, IT struggles to support these initiatives – holding back changes that are critical for future business success.
The cross-border IPO is here to stay. This in-depth report from PwC and Baker & McKenzie, supported with data and interviews with capital markets players, explores how we got here, what’s driving the growth, and where this important trend is leading.
Paying Taxes 2013 is a unique study from PwC, World Bank and IFC which investigates and compares tax regimes across 185 economies worldwide, ranking them according to the relative ease of paying taxes. Find out what the most common reforms are and how tax systems have changed over the last eight years.
This PwC article take critical look at the way the UK's British Land – the UK's largest listed retail landlord with a portfolio which includes retail park properties, superstores, shopping centres and department stores – uses innovative reporting to better understand how their broader socio economic impact enhances their business strategy.
What does a resilient business look like? One that faces, and finds opportunity in, today’s economic, environmental, geopolitical, societal and technological risks.
The 18th National Congress of the Communist Party of China marks a significant milestone: the successful election of the fifth generation of leaders who will determine China’s future direction for the next 10 years. This will have significant implications for the global community.
This issue looks at various risks including the green agenda, public protests and especially the Eurozone crisis. These risks underscore why companies must be risk resilient to effectively respond to the rapidly arising change all around.
This article explains why, despite the fact that assessing bank and counterparty strength can be a headache for corporate treasurers, there are, in fact, a number of sources of data that treasurers can use to create bespoke benchmarks and establish appropriate tolerance thresholds.
This PwC article explains how a well-constructed request for proposal (RFP) can be an effective tool for the process of acquiring new products and services, and how a well-designed RFP can assist an organisation in selecting the best at a reasonable price – as well as ensuring long-term mutually rewarding relationships with providers.
What factors make a city a global powerhouse? PwC analyses the trajectory of 27 capitals of finance, commerce, intellectual capital and/or manufacturing and examines future trends.
Learn how and why BRIC countries have made strides as manufacturing and services countries and are now developing into significant end markets for multinationals.
As Europe’s asset managers prepare for the new over-the-counter (OTC) derivatives regulations, due to be introduced from 1 January 2013, they’re realising that the new regime’s implications go far beyond compliance. By introducing the safety buffer of a central counterparty, the European Market Infrastructure Regulation (EMIR) is driving up costs and might force some boutique managers to look again at their investment propositions.
PwC's practical guide to coping with the pressures of austerity, rising demand and public sector reform
This new chapter of PwC's China's impact on the semiconductor industry: 2012 update publication explains why packaging, assembly and test is probably the largest of China's semiconductor manufacturing sectors when measured in terms of value added, production revenue, employees and manufacturing floor space.
The software industry’s well-known trends –cloud, software-as-a-service (SaaS), mobile devices and consumerization of IT –are impacting how software vendors develop, market, sell, distribute and support their products. Here, PwC presents insights into where the industry is going and provides ranked lists of leading software vendors by revenue .
This PwC survey analyses aspects of government accounting & financial reporting; making the transition to accrual accounting; the future of the government finance function.
When conducting cross border deals, it is important to Identify potential financial reporting differences to maximize deal value and for understanding how financial reporting and regulatory requirements interact. Embedding GAAP changes and managing multi-GAAP reporting post-acquisition requires planning.
According to this article in PwC's Mobile Technologies Index series, the smartphone seems to acquire more cognitive capabilities with each major product release—regardless of the OEM.
Economic resilience is a strategic mindset of preparedness and opportunity, through times of change and crisis. Here’s why it belongs in your corporate DNA.
In this issue: Integrated reporting - IIRC publishes consultation draft; Levies - IC to issue interpretation on accounting for levies; Insurers face change - an update on the insurance contract project and other key accounting changes; Cannon Street Press; Questions and answers - ‘F’ for fair value.
This PwC brochure summarises the different London markets, the listing standards for each market, the process and the timeline for going public in London and an overview of the wider regulatory environment.
This PwC publication focuses on how co-creation methods can provide outlets for OEMs to engage customers, dealers, employees and suppliers.
China recently introduced its 12th Five-Year Plan, which reinforces the government's commitment to easing ownership requirements. This 10Minutes discusses opportunities that private and foreign providers, payers, and investors can adopt to build a presence in China's growing healthcare market.
This PwC article examines the role of product lifecycle management (PLM) and why leading companies are starting to see a way that PLM projects may deliver the kinds of benefits described in the brochures.
This PwC paper offers an analytical view of the social and economic performance of Auckland, New Zealand, based upon PwC global Cities of Opportunity indicators, to assess the city’s global competitive advantages.
Expansion does not always bring growth. In fact, with many companies globalising their R&D operations, it can bring just the opposite. As new sites and new talent are acquired and the R&D workforce becomes increasingly dispersed, the capabilities required for full productivity can be easily dissipated, and operational performance can suffer greatly.
Our study looks at millennials' attitudes toward work, how they will impact workplace dynamics, and how companies should adjust their talent strategy to accommodate this new reality
Any company that has ever undertaken major capital building projects knows they almost always take longer and cost more than expected. Unless strong project controls are in place, project owners often don’t realise the severity of delays and cost overruns until well after a project has foundered. Proper governance and control processes are essential for spotting problems early and getting projects back on track quickly.
Local authority decision makers in the UK are attempting to bridge a widening financial gap. Against this backdrop this report sets out the potential implications of future spending reviews out to 2018. The purpose is not to add more detail to an already fatalistic picture but to recommend new policies and approaches that can be applied to future fiscal challenges.
Over 1,300 CEOs talked to us about their global talent management issues. How should HR react?
PwC's 2013 International Arbitration Survey looks at how corporations use international arbitration, with a particular emphasis in three sectors of strategic importance to the world economy.
In this report several US-headquartered businesses and entrepreneurial Indian companies share their experiences about what it takes to successfully enter or expand in the Indian market.
This study explains why, more than ever before, telcos are challenged with the need to evolve beyond network connectivity and provide distinctive service offerings.
This paper, one of a series exploring the application of PwC's pricing management framework in the software industry, focuses on software transaction management.
The fallout from the global financial crisis and subsequent recession continues to be felt by businesses around the world, in many forms. The consequences have been wide ranging and complex, as well as difficult (if not impossible) to predict.
Foreign investment in China is at a defining moment. While China's economic growth has been nothing short of spectacular amidst a global slowdown, it faces strong competition from other emerging markets that also present favourable returns on investment.
This report builds on results from our annual survey of over 800 global executives and examines how companies are rethinking their risk strategies, and organization and analytical techniques to cope with today’s complex and uncertain environment, where risks can come swiftly, unexpectedly and with far-reaching implications.
In the past 18 months a number of countries have either introduced or announced an intention to introduce domestic FTTs at a local country level. And because these taxes will have wide reaching implications for the business models of all financial institutions will fundamentally change the tax landscape.
As tough market conditions diminish the opportunities for short-term trading returns, successful firms will look at how to attract and nurture people with the mindset and ideas to develop lasting relationships, work within tougher risk and compliance demands and create value over the long-term.
Annual reports providing analysis and trends of IPOs across the globe.
This PwC survey offers general guidance on a range of inter-company financial transactions-related transfer pricing issues and helps tax professionals navigate these complex laws in over 40 countries.
In this issue: Impairment of financial instruments: IASB publishes exposure draft, Discount rates and IAS 19: IC debates the meaning of ‘high quality’ and ‘a deep market’, IFRS for SMEs: Post implementation feedback, Cannon Street Press, Questions and answers: ‘E’ for equity accounting
Infrastructure is a top priority for Brazil as it prepares to host the World Cup and Olympics. And, as with any challenge, this gap offers great investment opportunities. Brazil has been making great strides in attracting such investment, especially in the transportation sector.
Despite 2011’s recovery constraints and challenges, in the macroeconomic environment, there are still signs of growth in the automotive industry. Automotive mergers and acquisitions (M&A) activity in the first half of 2012 has given way to the macroeconomic pressures, resulting in a passive M&A activity for 2012 overall.
This PwC text discusses the many ways in which convergence is changes is rapidly changing the traditional business landscape and explains how companies can adapt their strategy and execution to this new world and thus benefit from new markets, new customers, and new business models.
This PwC case study details the design and launch of an innovative partnership to dramatically improve delivery of healthcare in Lesotho in southern Africa.
In this issue we review the payment and conflict mineral disclosures mandated by the Dodd-Frank Act, discuss Russia’s elimination of tariffs on certain metals, consider the constitutionality of certain coal mining reclamation payments, and provide an overview of U.S. state tax developments pertaining to the mining industry.
This PwC publication examines the current trends in how energy companies are operationalising their strategies for unconventional development in shale.
It was far from the most active year for mining mergers and acquisitions (M&A), but 2012 had its share of exciting transactions and trends. We explain why.
PwC's mHealth explores the current state of interoperable systems, why they are so important to mhealth, and how open systems can benefit providers, payers and new device entrants.
PwC’s Regulatory Briefing summarises key regulatory actions, initiatives and draft legislation that impact audit, financial reporting and corporate governance.
This PwC publication provies news and analysis for pharmaceutical, biotechnology, medical device, diagnostic and healthcare companies.
Insurance Banana Skins is piece of research conducted by PwC in association with the Centre for the Study of Financial Innovation (CSFI), an independent think tank. It's a survey of insurers and seeks out their views on current risk and future trends.
Every new product variation drives up complexity and costs. With good complexity management, companies can enhance the customer and consumer experience while improving operational and financial perfor-mance. As the economy recovers, this approach can free up funds and the manufacturing capacity needed for profitable growth.
This report, by PwC Germany and the Hamburg Institute of International Economics (HWWI), discusses how to stabilise the European Monetary Union through a common currency zone developed into a fiscal union with an institutionalised transfer system.
This PwC Forest & Paper Industry Conference will focus on how companies are capitalising on brand new business opportunities and adjusting their business strategy to deal with a tumultuous economic climate.
With the risk landscape drastically expanded, Internal Audit needs to deliver more value, or fall further behind, according to PwC’s 2013 global survey of the profession.
Uncertainties of the political, economic and IT spending variety made for a sombre year in technology M&A. Deal volumes and values both suffered declines, with Semiconductor and IT Services hardest hit.A continuation of these subdued trends is expected for 2013, with the possible exception of tech divestitures of non-core assets which could provide the fuel to fire a return to headier times.
This study was developed to provide a check-up on some of the major determining factors for the success of EVs in the near-mid-and long-term. The survey focuses on four key areas: infrastructure, pricing, geography and outlook.
This article, the lastest in the The future of software pricing excellence series, explores how software companies can transition effectively to license-based software-as-a-service (SaaS) model and maximise overall profitability through a holistic approach based on PwC's proven pricing management framework.
We investigate what High Growth Market buyers are looking for in mature market targets; including how buyers and sellers can manage deals successfully.
The survey focuses on how automotive suppliers achieve supply chain efficiency and effectiveness through current planning, sourcing, and delivery capabilities. The study analyzes overall supplier performance, across each segment.
According to this new article in PwC's Mobile Technologies Index series, thinner, lighter, larger and sturdier displays with improved resolution, touch sensitivity and power efficiency will enable many mobile innovations through 2015.
In this issue: The disclosure problem: IASB takes on the challenge; Improving IFRS – A point of view: Ten concrete measures for improving IFRS; Profile: Mary Tokar; IFRS 10 and 11: Are you affected?; Cannon street press; Questions and answers: ‘D’ for disclosures of interests in other entities.
No government wants a provider of public services to fail. But as public services are opened up to more competitive pressures, it is likely that under performance will no longer be hidden and provider failure will then appear to occur more frequently.
Today’s pressures will significantly impact on the way public services are delivered in future, whether by public sector organisations or by a mix of other providers. Here we examine how public sector organisations need to re-define their purpose and future ways of working by becoming more agile and managing demand more effectively.
The UK Government has committed to opening up public ervices to a diverse range of providers competing to offer a better service for users. But why is opening up public services to new providers such a priority? Does a new market for ‘public service partnerships’ exist yet? Here we discuss the implications for the partnership models needed to deliver public services.
This PwC publication provides perspectives on recent trends ― and future developments — in the M&A market, including analysis of the latest transactions and insights into emerging investment opportunities.
Business is developing real social values - passing trend, protective instinct or what? The emergence of social values in business is no passing trend. It is a response to the current growth pattern that is putting people and ethics back at the heart of business.
Increased global mobility means increased challenges for international HR functions. In issue 27 of Hourglass, our regular magazine for HR directors and HR professionals, we look at the varying issues that a more widely-spread, globalised workforce brings to HR.
This quarterly study of private equity investment activity is based on data provided by Venture Intelligence and serves as a reliable source of current and recent trends in PE/VC funding.
There’s no question that television viewership trends are drastically changing, but is this necessarily a bad thing for TV networks, advertisers, and distributors? Or can they tap into new opportunities?
This new thought leadership piece examines the trends that have spurred unprecedented private equity growth in the US oil and gas industry during the past ten years. The specific lens is risk, and the analysis probes each industry segment along the risk continuum with deeper dives into each subsegment.
In this issue, we look at small cells and how enhancing the capacity and coverage of mobile networks and using existing spectrum more effectively can help operators meet the rising demand for data services and speed.
As the July 2013 deadline for the AIFMD’s implementation approaches, its far-reaching implications are becoming clearer. What might initially have appeared to be a testing exercise in regulatory compliance and reporting will evidently have a significant effect on the alternative investment sector. While the Directive will undoubtedly open up new possibilities for raising capital in Europe, it may also change the shape of the alternative investment sector.
A PwC annual report that analyzes both the consumption and production of semiconductors in China, its growth and its relative share of the worldwide industry. On the consumption side, the report includes information on EMS companies, ODMs, and OEMs. On the production side, it includes data on IC design (fabless), IC manufacturing (IDMs), wafer foundries, IC packaging and testing, SATS, and O-S-D companies.
This PwC publications offers interviews on integrated reporting with Paul Drucker and Superna Khosla, IIRC and Jessica Fries of PwC
This PwC publication explains how cyber crime can seriously damage brands, erode customer confidence, violate compliance mandates, and weaken the ability to generate revenue.
Many companies are now starting to measure how they impact the economies, environments and communities in which they operate.
Energy sector company audit committee members can use this PwC document to benchmark selected accounting policies with industry practices, identify trends for significant accounting estimates, and facilitate discussion on certain aspects of energy industry practice.
The environmental, social and governance (ESG) focus is increasing as the basic business model of the Private Equity (PE) industry becomes more long-term, with more than 90% of the respondents in a recent survey of the PE industry believing that ESG activities can create value and link across to it.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
This study shows that strong executive leadership and collaboration are crucial to building lasting value from information technology. According to the survey companies with strong relationships between the CIO and other C-suite members are four times as likely as those with less collaborative teams to be top performers.
This PwC page explains how driving innovation can deliver growth in all economic conditions. PwC's growth through innovation solution can helps companies grow faster than the market while delivering real profitability growth.
Shale oil could revolutionise the world’s energy markets over the next 20 years, resulting in lower oil prices, higher global GDP, changing geopolitics and shifting business models for oil and gas companies.
PwC's 16th Annual Global CEO Survey discusses how the new contract between business and the state sets out the policy and public sector delivery responses needed to the challenging conditions facing business today.
This PwC publications looks at the key transfer pricing considerations under Solvency II for pan-European insurance groups with branch structures.
We’ll discuss key considerations and notable changes from the proposed regulations; impact on asset management companies, hedge funds, real estate funds, management and portfolio companies; important considerations for investor onboarding; and the role of third party service providers.
While climate change and increasing temperatures now seem inevitable, there are high levels of uncertainty about the manifestations and magnitude of their impact. What is certain, though, is that climate change will have a multiplier effect on supply chain risk and link across to it.
This PwC report asks, and answers, the question: Which standards does Germany need to set to become the leading provider and leading market for electromobility?
This issue of PwC's R&C Worlds Express sheds light on Chinese consumers' online shopping habits, based on the responses of 900 Chinese shoppers to a recent PwC survey.
This annual PwC publication looks at certain key performance indicators (KPIs) of more than 150 shipping companies from around the world also discuss developments in the area of sustainability reporting and corporate social responsibility in shipping.
The future of software pricing excellence discusses how the shift in software sales models from product-based to portfolio-based has made pricing a critical element of business strategy and provides PwC's pricing management framework that combines analytics with formalised processes and standards to deliver improved financial results throughout the pricing lifecycle.
This report from the Public Sector Research Centre explores some ways in which the Canadian public sector could move forward towards constructing a roadmap for the next generation of eservices.
In this issue: IASB conceptual framework project: Back to basics; IAS 19R – Are you ready? Top 10 issues for transition and disclosure; Cannon street press: Feedback on hedging review draft; IAS 36 disclosures exposure draft; Revenue recognition project; Novated OTC derivatives designated as a hedging instrument; Questions and answers: ‘C’ for consideration.
PwC's topic summaries cover a wide range of IFRS subject areas. Each summary contains an overview, a summary of key requirements along with links to relevant external sources (standards, interpretations, exposure drafts etc) as well as PwC guidance and interpretations, tools, practice aids and publications.
Global Diversity & Inclusion Council: Paul Stewart
3D entertainment awaits the next wave. But can the film industry produce an Avatar‑like surprise? Can consumers stir up demand for user‑generated 3D content? Find out.
PwC's Global Metals Deals annual review takes a look at the M&A landscape over the past year identifying the key themes and important drivers of deals activity. In our last report, we said that caution will be the watchword in 2012.
March 2012 We explore how ASEAN companies are embedding sustainability in their business and what the key driving forces are.
We surveyed organisations around the world to assess their SEPA readiness and found that many have an incomplete understanding of, and underestimate, what being 'SEPA-ready' entails.
This annual publication looks at mergers and acquisitions activity within the global power, utilities and renewable energy market.
Regulatory bodies in the United States and the European Union are beginning to increase scrutiny over mHealth solutions but over 150 countries have yet to develop regulatory frameworks or guidance.
20th Anniversary PwC Global Private Banking and Wealth Management Survey Update
This PwC series aims to raise awareness of the transformative power of service innovation by providing a view on main industrial trends, challenges, key barriers, and newly emerging concepts.
The risk landscape is changing: explore what worries CEOs most on the economic, policy and commercial fronts – and across a range of major potential disruptions.
In PwC's 16th Global CEO Survey, CEOs discuss what they're doing to be agile in a volatile economic climate, turn adversity into opportunity, be more socially aware, and gain competitive edge.
Find out what CEOs think about their prospects for revenue growth, as the economic outlook and ever-widening range of threats continue to test even the strongest organisations.
International Tax News is a monthly publication that offers updates and analysis on international tax developments worldwide.
Far-reaching changes are taking place, and they’re taking place faster than ever. In this new era of ‘stable instability’, risks that once seemed improbable and even remote have become the norm and for CEOs across the world, ‘expect the unexpected’ has become the mantra. The only solution is to build organisations that can thrive amidst disorder: organisations that are agile and adaptable, able to cope with disruption and emerge stronger than before.
Infrastructure CEOs report increased collaboration with the public sector in this year’s CEO survey. They’re working with local communities to build more resilient infrastructure and closing the talent gap by encouraging global mobility.
In this white paper, PwC outlines the benefits of quote-to-cash (Q2C) transformation, its impact on sales and revenue and an overview of the Q2C performance spectrum. It outlines a strategic process for undergoing transformation that is based on a framework that includes benchmarking and a reference architecture.
This report covers five case studies that were examined during PwC's 'Bending the Cost Curve' roundtable, and the probing themes and questions that were debated. The report describes leading practices in the areas of: health system reform; public-private collaboration; HIT and interoperability; and benchmarking for long-term care.
Chemicals CEOs are a bit less optimistic this year. They’re worried about threats like exchange rate volatility and rising energy and raw materials costs. But they’re working hard to build organisations that can thrive despite disruptions. How are they doing it?
In our CEO Survey, healthcare CEOs told us they’re engaging more with stakeholders like patients, employees, and social media users. Cost-cutting is a focus too.
This PwC publication examines recent trends in the European real estate and land use industry.
According to this new article in PwC's Mobile Technologies Index series, improvements in image sensors, MEMS and software will enable future-generation smartphones to provide new use cases and new capabilities classified as machine vision.
This PwC report seeks to update projections of potential growth in GDP in leading economies over the period to 2050.
What are the online shopping habits of consumers around the world? How can retailers adapt their operating models to keep pace with the demands of cross-border, multichannel consumers, and what are the complex tax issues they need to consider? Our consumer survey reveals some interesting findings.
This PwC publication looks at recent developments in the field of aviation financing, where lessors and airlines are now battling for the most competitive finance rates in one of the most turbulent economic climates in recent times.
Outlook for 19 of Europe’s most important gateway cities, representing 650,000 hotel rooms and over 85 million international arrivals
The wave of new financial services regulations is causing deep changes in the asset management industry, heralding a period of transformation that will threaten some business models’ profitability.
This PwC commentary summarises the key changes to the Basel Committee on Banking Supervision's finalised standard on the Liquidity Coverage Ratio and provides an initial assessment of the impact of these changes.
Poor environmental, social & governance (ESG) performance can reduce deal value between private equity sellers & trade buyers, good ESG improves it.
Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against.
This PwC corporate reporting article examine the ways in which social media – such as Twitter, LinkedIn, StockTwits – is prompting significant changes in the ways that companies are building their communication their strategies.
This guide looks at how to communicate to the market the effects of adopting IFRS 11, as additional communications with stakeholders might be needed. This was produced by PwC in Brazil but the key messages apply to entities globally.
There is growing recognition of the importance of transparency and common business languages to communicate business information to investors and other stakeholders. Our regular newsletter, World Watch, contains opinion articles, case studies and worldwide news on the many initiatives to improve corporate reporting.
We explore the strategic and practical issues facing insurers as they implement the Solvency II insurance reporting and disclosure requirements under Pillar 3.
This report quantifies the ongoing importance of the retail and consumer sector to successful economic development and highlights the impact of the sector on 27 key urban centres.
What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 3Q 2012 edition focuses on recent developments and feedback from our global client base supporting increasing globalisation of the healthcare services sector.
Mobile innovations forecast explains cloud-based applications and new, solid-state storage services will affect the industry's business models in the foreseeable future.
This PwC publication gives investors and fund managers an overview of year-end to-dos and important issues in real estate taxation in 39 tax systems worldwide.
In this special edition of PwC's Perspectives, Anthony Curtis and Ogniana Todorova from PwC US take a detailed look at transfer pricing in Africa.
South Korea has committed to green growth and agreed to a greenhouse gas emissions trading scheme designed to help reduce the country’s gas emissions by 30% by 2020.
This survey examines what large, global retailers are doing to reduce carbon emissions from their supply chains.
This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
Treasury Health Check-up 2012 examines the trends, issues and challenges facing treasury functions across leading companies in India.
This series gives PwC's insight on current economic issues, our perspective regarding the impact on business and actions we have seen companies taking to address those issues.
This PwC publication looks at how IFRS is applied in practice by mining companies, identifying unique issues for the industry. This edition also includes a number of examples to demonstrate how companies are responding to the various accounting challenges along the value chain.
A publication that outlines the IFRS reporting requirements as at 31 December 2012. It highlights the topical issues to consider (including new issues added since previous versions); the new standards and interpretations that apply at this date; and the new IFRS standards that are published but effective at later dates, and hence have to be disclosed by IFRS reporters.
PwC’s views on reshaping the policies, responsibilities and operational armoury of central banks for economies and financial sectors in transformation
Meeting the ongoing challenge of software pricing in a market that's changing from license to services.
Explores the many sides of the talent shortage challenging infrastructure companies working in emerging markets. To plan, build and maintain this infrastructure, developing nations will need millions of highly skilled workers, including civil engineers, electrical and mechanical engineers, architects, designers, surveyors and project managers.
This PwC publication examines the issue of how businesses can control the risks and costs of regulation.
Australia’s system of primary and secondary education system has traditionally been a high performing one. However, Australia was outperformed by six countries in reading and scientific literacy, and 12 countries in mathematical literacy. The majority of countries that outperformed Australia are located in East Asia.
Seeking to sharpen their competitive edge, many asset management companies are refining their business models. They’re placing greater emphasis on investor-facing functions such as marketing and distribution, while developing products for new investor needs. Yet, all too often, IT struggles to support these initiatives – holding back changes that are critical for future business success.
In this second issue, we discuss ways pharmaceutical and medical device companies are using mobility to engage internal and external stakeholders and what elements need to be in place for an effective mHealth strategy.
The cross-border IPO is here to stay. This in-depth report from PwC and Baker & McKenzie, supported with data and interviews with capital markets players, explores how we got here, what’s driving the growth, and where this important trend is leading.
Paying Taxes 2013 is a unique study from PwC, World Bank and IFC which investigates and compares tax regimes across 185 economies worldwide, ranking them according to the relative ease of paying taxes. Find out what the most common reforms are and how tax systems have changed over the last eight years.
This PwC article take critical look at the way the UK's British Land – the UK's largest listed retail landlord with a portfolio which includes retail park properties, superstores, shopping centres and department stores – uses innovative reporting to better understand how their broader socio economic impact enhances their business strategy.
What does a resilient business look like? One that faces, and finds opportunity in, today’s economic, environmental, geopolitical, societal and technological risks.
This PwC publication from Sweden explains why e-services can be used by public administration individuals and institutions alike to dramatically improve society’s capacity for development and innovative capacity.
The 18th National Congress of the Communist Party of China marks a significant milestone: the successful election of the fifth generation of leaders who will determine China’s future direction for the next 10 years. This will have significant implications for the global community.
This issue looks at various risks including the green agenda, public protests and especially the Eurozone crisis. These risks underscore why companies must be risk resilient to effectively respond to the rapidly arising change all around.
This article explains why, despite the fact that assessing bank and counterparty strength can be a headache for corporate treasurers, there are, in fact, a number of sources of data that treasurers can use to create bespoke benchmarks and establish appropriate tolerance thresholds.
This PwC article explains how a well-constructed request for proposal (RFP) can be an effective tool for the process of acquiring new products and services, and how a well-designed RFP can assist an organisation in selecting the best at a reasonable price – as well as ensuring long-term mutually rewarding relationships with providers.
This study takes a critical look at Mexico’s States of Opportunity 2012 Comprehensive Visions of Development, which offers international investors a comprehensive picture of the nation’s diversity, as well as actions taken to strengthen public policies that have driven the country to be one of the strongest economies in the world.
What factors make a city a global powerhouse? PwC analyses the trajectory of 27 capitals of finance, commerce, intellectual capital and/or manufacturing and examines future trends.
Learn how and why BRIC countries have made strides as manufacturing and services countries and are now developing into significant end markets for multinationals.
Predicting the future trends of the pharmaceutical, biotech and life sciences industry and the decisions pharma companies need to make to capitalise on opportunities.
As Europe’s asset managers prepare for the new over-the-counter (OTC) derivatives regulations, due to be introduced from 1 January 2013, they’re realising that the new regime’s implications go far beyond compliance. By introducing the safety buffer of a central counterparty, the European Market Infrastructure Regulation (EMIR) is driving up costs and might force some boutique managers to look again at their investment propositions.
PwC's practical guide to coping with the pressures of austerity, rising demand and public sector reform
This new chapter of PwC's China's impact on the semiconductor industry: 2012 update publication explains why packaging, assembly and test is probably the largest of China's semiconductor manufacturing sectors when measured in terms of value added, production revenue, employees and manufacturing floor space.
The software industry’s well-known trends –cloud, software-as-a-service (SaaS), mobile devices and consumerization of IT –are impacting how software vendors develop, market, sell, distribute and support their products. Here, PwC presents insights into where the industry is going and provides ranked lists of leading software vendors by revenue .
This PwC survey offers general guidance on a range of inter-company financial transactions-related transfer pricing issues and helps tax professionals navigate these complex laws in over 40 countries.
Shale oil could revolutionise the world’s energy markets over the next 20 years, resulting in lower oil prices, higher global GDP, changing geopolitics and shifting business models for oil and gas companies.
In PwC's 16th Global CEO Survey, CEOs discuss what they're doing to be agile in a volatile economic climate, turn adversity into opportunity, be more socially aware, and gain competitive edge.
This PwC publication examines the issue of how businesses can control the risks and costs of regulation.
Paying Taxes 2013 is a unique study from PwC, World Bank and IFC which investigates and compares tax regimes across 185 economies worldwide, ranking them according to the relative ease of paying taxes. Find out what the most common reforms are and how tax systems have changed over the last eight years.
PwC's 16th Annual Global CEO Survey
What do over 1,300 CEOs worldwide say about the business opportunities and challenges they face?
Learn more