| |
From Sao Paulo to Shanghai
New consumer dynamics: the impact on modern retailing. Executive Summary 2006/2007. 5th Edition.
|
| |
| |
Technology Executive Connections. Successful Strategies for Talent Management.
|
| |
| |
New tonnage tax system in Poland
(360 KB). |
| |
| |
The Impact on Universal Service of the Full Market Acomplishment of the Postal Internal Market in 2009
(3330 KB).
|
| |
| |
Competing for capital - Recognising utilities' worth
This publication is a comprehensive survey of what indicates company value in the utilities’ sector. Utilities are currently struggling to communicate their worth to investors because of a shared lack of understanding about what indicates value.
(272 KB). |
| |
| |
Energy commodity, trading and risk management - Glossary
The Energy and Utilities practice of PricewaterhouseCoopers has compiled this glossary of energy commodity, trading, and risk management terms.
(900 KB). |
| |
| |
The World in 2050: Implications of global growth for carbon emissions and climate change policy
This report was produced by PricewaterhouseCoopers in advance of the Stern Review report published in the UK on 30 October 2006.
(680 KB). |
| |
| |
Global Utilities Capability Statement
The utilities industry is central to economic activity. Global economic growth is dependent on water and power. Delivering sustainable expansion of water and energy provision is a critical challenge to the utilities industry. Massive investment is needed. At the same time, the market, regulatory and customer context of the sector is evolving continually.
(283 KB). |
| |
| |
Taxation of emissions trading within the EU
This report summarizes our tax specialists's current views on how emissions trading should be treated from a corporate income tax and VAT perspective.
(1300 KB). |
| |
| |
2005 Utilities Whitepaper
Publication presents electric and gas utilities accounting, tax and financial reporting update.
(423 KB). |
| |
| |
Choosing the performance option* 2005. Global Equity Incentives Survey - Energy.
The results of this report give a unique window both on trends in the energy sector and how these fit or diverge from the wider global multinational context.
(453 KB). |
| |
| |
Similarities & differences - Comparison of IFRS and US GAAP
This publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS and US GAAP most commonly found in practice. It is an update of the October 2004 edition and takes into account all pronouncements issued under IFRS and US GAAP up to August 2006.
(3000 KB). |
| |
| |
IFRS - Impact of improvements, amendments and new standards for continuing users of IFRS
This publication assesses the impact of the recent changes in IFRS that are relevant to existing preparers of IFRS financial statements. It incorporates the Improvements Project (changes to existing IASs), the amendments to IAS 32 and IAS 39, and the new IFRSs 2-5. All of the changes will affect companies reporting under IFRS in 2005.
(159 KB). |
| |
| |
IAS 39 - Achieving hedge accounting in practice
Hedge accounting is regarded as one of the most complex aspects of IAS 39. This publication answers the questions that we are asked most often by companies applying the standard, and illustrates how to achieve hedge accounting for a range of hedging strategies commonly used in practice.
(749 KB). |
| |
| |
Financial reporting in hyperinflationary economies - Understanding IAS 29
This publication provides an overview of the concepts of the standard, descriptions of the necessary procedures and a detailed illustrative example. It has been updated as of December 2005 to reflect the changes that have arisen as a result of the release of IFRIC 7 and other changes to IFRS.
(350 KB). |
| |
| |
Financial instruments under IFRS
This publication provides a summary of revised IAS 32 'Financial Instruments: Presentation' and revised IAS 39 'Financial Instruments: Recognition and Measurement', issued by the International Accounting Standards Board in December 2003. It has been updated (in September 2006) to include the requirements of IFRS 7 'Financial Instruments: Disclosures', issued by the IASB in August 2005 and other amendments made to the revised standards.
(663 KB). |
| |
| |
Acquisitions - Accounting and transparency under IFRS 3
This publication provides an overview of the changes, and the potential impact on acquisition strategy. The changes affect all stages of the acquisition process - from planning to post-deal results.
(322 KB). |
| |
| |
2006 Global Annual Review
Global Annual Review summarizes PricewaterhouseCoopers performance in fiscal year 2006.
|
| |
| |
Global Automotive Financial Review 2006
This is the eighth edition of an extensive collation of research on the sector which also includes summaries of financial data, trends and practices as reported by forty leading global vehicle manufacturers and suppliers.
(1966 KB). |
| |
| |
Automotive Sector Insights 2005/2006: Analysis & opinions on global M&A activity from our network of local advisors
In this edition we look at how the automotive industry has begun to pull away from its somewhat beleaguered recent past with the re-emergence of trade buyers, this time looking for bolt-on or specialist acquisitions.
(383 KB). |
| |
| |
Predicting the unpredictable: Protecting Transportation & Logistics companies against fraud, reputation and misconduct risk
This report provides step-by-step guidance on how to develop an effective antifraud program that addresses not only financial statement risk, but equally important reputation, operational, legal and strategic risks. In addition, it provides a summary of fraud schemes that are common to the Transportation & Logistics industry.
(975 KB). |
| |
| |
Technology Insights 2006
This report provides an overview of global M&A in the technology sector during 2005 with analysis and comment on the market’s principal trends, driving forces and outlook for 2006.
(566 KB). |
| |
| |
Transfer pricing in the automotive industry - production capacity management and transfer pricing economics
Production capacity management (PCM) occurs whenever a new plant opens or an existing plant expands, contracts or closes.
(104 KB). |
| |
| |
Central and Eastern Europe - Prescription for growth
Part 4. With stable economies and solid medical credentials, the new Central and Eastern European members of the European Union look promising places for development and manufacturing.
Tylko angielska wersja językowa,
(299 kB)
|
| |
| |
The Russian Federation - Prescription for growth
Part 5. From one side: six consecutive years of economic growth and a rise in living standards. On the other hand: the state-run healthcare system is seriously under-funded and most Russians cannot afford the best new drugs.
Tylko angielska wersja językowa,
(376 kB)
|
| |
| |
Corporate Finance Insights: Pharmaceutical Sector 2005/2006
Insights - an annual review of M&A activity and key trends within the pharmaceutical and healthcare sector.
Tylko angielska wersja językowa,
(402 kB)
|
| |
| |
Winning the battle for growth: Building the customer-centric financial institution
The 14th briefing in our series looks at customer-centric growth in the financial services sector. To make their businesses truly customer-centric, financial institutions will have to re-align their entire organisation towards the client.
Tylko angielska wersja językowa,
(716 kB)
|
| |
| |
The Journal, June 2006
Next issue of PwC regular publication on financial sector.
Tylko angielska wersja językowa,
(1500 kB)
|
| |
| |
The Journal, December 2005
Next issue of PwC regular publication on financial sector.
Tylko angielska wersja językowa,
(2700 kB)
|
| |
| |
The Journal, August 2005
Next issue of PwC regular publication on financial sector.
Tylko angielska wersja językowa,
(1400 kB)
|
| |
| |
Global Economic Crime Survey 2005: Chemicals Industry
This report reviews the incidence, cost (both tangible and intangible), and detection of economic crime in the industry. We stress the importance of the internal audit function and improving internal controls in detecting and deterring economic crime. We also challenge executives to increase openness within their organisations as part of a comprehensive strategy of detecting and deterring fraud.
(516 kB)
|
| |
| |
Chemical Compounds: Mergers and acquisitions activity in the global chemicals industry, 2003-2005
This study sheds light on the main trends in the industry, together with their impact on mergers and acquisitions, between January 2003 and December 2005.
(564 kB)
|
| |
| |
Risk-based capital management
Risk-based capital management can provide a better understanding of the trade-off between risk and reward, leading to more incisive decision-making and more sustainable value creation.
(66 kB)
|
| |
| |
Ilustrative Corporate Consolidated Financial Statements 2006
The financial statements of a fictional company have been updated to illustrate the disclosure and presentation required by all IFRSs published up to September 2006. The company is an existing preparer of IFRS financial statements; IFRS 1 is not applicable.
(961 kB)
|
| |
| |
IFRS Pocket Guide 2006
The IFRS pocket guide has been updated to reflect changes made to IFRS standards and interpretations up to September 2006. This publication is a useful 'give-away' at client events. It has proved very popular over the years as a quick-reference guide of definitions of terms and disclosure and measurement requirements for a variety of audiences, including finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts.
(413 kB)
|
| |
| |
IFRS Disclosure Checklist September 2006
The Disclosure checklist is designed to facilitate the collection and review of disclosures for each component of the IFRS financial statements. It has been updated to outline the disclosures required by all IFRS standards and interpretations issued up to September 2006. It also includes a new section on IFRS 7 disclosures.
(776 kB)
|
| |
| |
IFRS Measurement checklist 2006
The Measurement checklist is designed to assist entities in assessing the appropriateness of policies set out in their corporate accounting manuals. It has been updated to include the requirements of all IASB standards and interpretations issued up to September 2006.
(3067 kB)
|
| |
| |
Illustrative condensed consolidated interim financial information - for existing IFRS preparers, June 2006
This publication is a practical guide to applying IAS 34, Interim Financial Reporting. It provides an illustrative set of condensed interim financial information prepared in accordance with IAS 34, Interim Financial Reporting, for a fictional manufacturing and retail group, Swimodele Group (an existing preparer of IFRS consolidated financial statements). It also contains a disclosure checklist for condensed interim financial information and an overview of IAS 34, including solutions to practical issues.
It covers disclosures required by IFRS standards and interpretations issued up to 31 May 2006.
(2629 kB)
|
| |
| |
Effective capital management: Economic capital as an industry standard?
Welcome to the 13th briefing in this programme, entitled Effective capital management: Economic capital as an industry standard? This briefing, written in co-operation with the EIU, examines the use of economic capital by financial services institutions: how far have institutions gone in implementing economic capital and what impact has its adoption had on decision-making within the business.
(534 kB)
|
| |
| |
Hybrid PPPs: Levering EU funds and private capital
Report prepared by experts of PricewaterhouseCoopers and the World Bank.
(778 kB)
|
| |
| |
Global Entertainment and Media Outlook: 2006-2010
PricewaterhouseCoopers report presenting global trends in entertainment and media sector.
|
| |
| |
Technology Executive Connections. Shaping convergence through mergers & acquisitions.
The second report in the series of surveys and reports designed for executives in the technology industries. The series aims to gauge the climate within the industry, gain an insight into executives’ opinions, and promote leading analysis and thought on such issues.
|
| |
| |
Building the European Capital Market, January 2006
This review summarises the current status of some of the key developments in the Single European Capital Market. These developments are, in many cases, work in progress and the final principles may differ from the proposals outlined here.
,
(113 kB) |
| |
| |
Hospitality Directions – Europe Edition
In January 2006, PricewaterhouseCoopers undertook New research into 14 of Europe’s leading hotel groups, accounting for some 1.5 million rooms globally. We tested these hotel companies against 11 key components of Corporate Responsibility to assess the relevance of Corporate Responsibility to their businesses, the expectations of key stakeholders, and how well the sector is performing. This article presents the results of this research and also assesses some of the future challenges the sector must tackle.
,
(1991 kB) |
| |
| |
Global Best Prictices Report: Telecom Finance and Accounting Performance Compared to Other Industries
This four-page executive summary highlights the results of a survey analyzing 71 performance measures that enable telcos to compare finance and accounting functions with those of their peers to identify both business strengths and challenges.
,
(124 kB) |
| |
| |
Breaking down walls: How an open business model is now the convergence imperative
This report points out how change in the business environment resulting from innovations in the technology, content and distribution sectors has fueled a power shift toward consumers and raised the concern that many companies, unable to achieve return on capital above their cost of capital, are struggling to create shareholder value. PwC believes that new management principles are required. We advocate an open business model as the only way to manage convergence and realize a return on investments.
,
(1020 kB) |
| |
| |
Media Insights 2006
This is the fourth edition of Media Insights from the Corporate Finance team at PricewaterhouseCoopers. As in previous years, we analyse the trends driving M&A activity in the European media sector. We also take time to review predictions from the last edition, and set out our thoughts for 2006 and beyond.
,
(200 kB) |
| |
| |
IPO Watch Europe, Review of the year 2005
4th annual edition of the IPO Watch Europe - Review of the year 2005 publication which summarises IPOs on the major European stocks exchanges in the 2005. The publication is a compilation of the quarterly issues.
,
(1509 kB) |
| |
| |
Financial Services Mergers and Acquisitions 2006
PricewaterhouseCoopers released the report in order to shed some light on the themes behind the deal activity in 2005 and also identify the likely drivers of activity in the near future.
|
| |
| |
The Big Leap - Utilities global survey 2006
You are welcome to go through PricewaterhouseCoopers comprehensive annual global survey of power utility company leaders around the world.
|
| |
| |
CEE/CIS M&A Survey 2005
Welcome to the PricewaterhouseCoopers 2005 CEE/CIS Mergers & Acquisitions Survey aimed at providing an indication of and to cover the key trends in M&A and privatisation activity in the region.
|
| |
| |
IFRS in Action: What do Retail & Consumer Board Members Need to Know?
The publication is designed to give board members a clear overview of the potential impact of the decisions they will make following the transition to IFRS.
|
| |
| |
International Financial Reporting Standards. Illustrative Corporate Consolidated Financial Statements 2005
The financial statements of a fictional company - an existing IFRS preparer - have been updated to illustrate the disclosure and presentation required by all IFRSs published up to and including October 2005.
|
| |
| |
IPO Watch Europe Annual Review 2005
Despite concerns relating to the introduction of new European capital markets regulations in 2005, Europe took the implementation of the Prospectus Directive from July 2005 in its stride and saw a surge of IPO activity in both volume and value terms. The number of European IPOs increased by 39% from 433 in 2004 to 603 in 2005.
|
| |
| |
9th Annual Global CEO Survey
PricewaterhouseCoopers’ 9th Annual Global CEO Survey - great input from more than 1,400 CEOs around the globe, focused on the role of globalisation and complexity in today's business.
|
| |
| |
The Rise of Lifestyle Media: Achieving Success in the Digital Convergence Era
This report analyses the impact of convergence on the video content, communications, advertising, and audience measurement industries from an international perspective.
|
| |
| |
Similarities and Differences - A comparison of IFRS and US GAAP, February 2006
This publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS and US GAAP. It is an update of the October 2004 edition and takes into account all pronouncements issued under IFRS and US GAAP up to 31 October 2005.
(459 kB) |
| |
| |
IFRS and Basel II - Similarities and Differences
The publication presents possible similarities and differences between IFRS and Basel II. Our goal is to help you familiarise yourselves with the subject and to make decisions while coordinating project activities which cover both subjects.
,
(140 kB) |
| |
| |
Power Deals. 2005 Annual Review.
2005 was a year of incredible electricity and gas assets deal activity. New records were set for the total number of deals, the total value of deals, the value of a single deal and the number of mega-deals.
|
| |
| |
Block exemption Bar room brawl spills onto the streets - Part three
The European Commission has met with mixed success in its efforts to reform the sale and servicing of cars. Generous financial incentives are among the weapons the carmakers have used to stimulate sales. Yet, with profit margins under pressure and consumer debt soaring, how long can they pursue such tactics?
(238 kB)
|
| |
| |
Automotive Sector Insights 2004/2005: Analysis & Opinions on Global M&A Activity2004/2005
Welcome to Automotive Insights - an annual review of M&A activity and key trends within the global automotive sector - by PricewaterhouseCoopers Corporate Finance.
(359 kB)
|
| |
| |
Clinical trials in Poland
The aim of the report is to shed some light on the issues associated with conducting clinical trials, to determine the position of Poland in the European clinical trials market, to diagnose the key barriers to the development of that industry in Poland, and also to indicate the mechanisms which could be used to eliminate the existing obstacles.
(178 kB)
|
| |
| |
IFRS - The European investors' view
Information provided in accordance with International Financial Reporting Standards (IFRS) is already influencing the investment decisions of more than half of fund managers in Europe, according to a ground-breaking report.
|
| |
| |
Cities of the future - global competition, local leadership
In the course of the year long research, senior figures from over 40 cities around the world (including Poland's Warsaw and Krakow) were interviewed by PricewaterhouseCoopers.
|
| |
| |
Civil aerospace in the 21st century
In this paper, we take a closer look at Civil Aerospace. We discuss the factors that shaped the industry since its pioneering early days and assess the impact of the traumatic events at the end of the 20th century.
(1400 kB)
|
| |
| |
Piecing the jigsaw: The Future of Financial Services
A paper focusing on the future of the financial services industry over the next three years and considers the drivers, risks and opportunities, as well as the impact and responses for existing and potential players in the industry.
,
(641 kB) |
| |
| |
Financial Services M&A: Review and Outlook 2005
This report analyses the deals and trends in the financial services sector across Europe in 2005 and provides insight into some of the factors that may shape European Financial Services M&A going forward.
,
(1305 kB) |
| |
| |
PricewaterhouseCoopers: Globalny Raport Roczny 2005
PricewaterhouseCoopers announced global aggregated revenues for the 2005 fiscal year and the publication of our 2005 Global Annual Review. The theme of this year's Review is 'Perspectives on Value'.
|
| |
indicates an Adobe Acrobat PDF file.
