Audit and Assurance publications

CFOs are grappling with new tech, demographics
(Bloomberg TV)

PwC's Carol Sawdye, CFO, discusses the changing role of the CFO, attracting and retaining a skilled workforce in order to grow, and the pay-offs of investing in mobility technology.

Featured items

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Additional Assurance publications

General Audit and Assurance

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The quarter close - a look at this quarter's financial reporting issues
This edition of The quarter close provides insight into the business and accounting impacts of declining oil and gas prices, recognizing the accounting implications of the Affordable Care Act, FASB, IASB and TRG developments related to implementing the new revenue standard, updates on FASB’s simplification proposals for stock-based compensation and income taxes, and more.
Our focus on audit quality
Our focus on audit quality, PwC's audit quality report, describes the actions we continue to take to deliver on our commitment to performing high-quality audits on a sustained basis - our highest priority.
Operational Controllership: The quiet revolution
The Finance function is becoming more dynamic , where the operational controller is taking on more strategic roles to drive global process excellence, simplification and standardization efforts, and becoming more of a business partner with commercial teams to enable growth while still managing risk.
Finance matters: Finance function of the future
In this paper we explore the potential future direction of finance - not through predictions or setting out what we believe the vision to be but by revisiting some of the key principles upon which finance and accounting were founded and looking at how these principles may shape the future of finance./td>
Unlocking Potential: Finance effectiveness benchmark study 2013
The challenge for finance has not fundamentally changed over the years. Providing more for less, streamlining and reducing transactional costs, providing an effective control framework, and helping the business make the right decisions to improve business performance—we know all this. The challenge is in execution. The PwC benchmark data confirm that the leading finance teams are achieving results that are very different from the norm. In this report, we focus on organizations that are achieving significant change and improvement.
2014 Conflict minerals survey: Where companies stand on their compliance efforts—this year and beyond
With the filing deadlines required by Dodd-Frank Section 1502 rapidly approaching, in February 2014 we once again asked stakeholders about their conflict minerals compliance preparation, progress, and challenges.
Regulatory and standard setting developments
PwC's summary of recent activities of the PCAOB, SEC, and FASB, and related international developments that are of interest to audit committees and companies.
10Minutes on why the COSO update deserves your attention
COSO has published a PwC-authored update to its framework, the first in over 20 years, which gives you an opportunity to refresh your controls for today's environment.

Accounting advisory services

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PwC and Financial Executives Research Foundation (FERF) report: The New Revenue Recognition Standard: Are you Prepared for Change?
In this survey report, PwC and FERF teamed up to gain an understanding of where companies are relative to implementing new revenue recognition standard. While many companies do not know what the implementation journey fully looks like yet in terms of implementation processes, costs, timing, contract reviews, IT and systems, operations, quantification and reporting, they understand they should start preparing now.
In depth: Revenue standard is final – A comprehensive look at the new model
The FASB and IASB have issued their long-awaited converged standard on revenue recognition -- how will you be affected? Accompanying this comprehensive review are industry-specific supplements with examples and further insights into ways entities within the industry are likely to be affected by the new revenue recognition standard.
In brief: Revenue recognition - The future is here (No. 2014-09)
The FASB and IASB have issued their long-awaited converged revenue standard. Some change is expected for most entities.

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Capital markets services

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PwC and Knowledge@Wharton: Can Companies Adapt to Changes in the IPO Environment?
With changing regulations and a constantly changing environment, companies and private venture sponsors now have multiple options and a number of considerations to think through when it comes to going public.
2013 US Capital Markets watch - analysis and trends
Welcome to PwC’s inaugural 2013 US Capital Markets Watch. We have broadened the discussion beyond Initial Public Offerings (IPOs) to include the equity follow-on market, the convertible market, debt markets, and spin-offs.

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Center for board governance

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BoardroomDirect: Update on current board issues
BoardroomDirect delivers our board level developments and latest insights on a monthly basis. Each edition delivers an in-depth perspective on one major issue, as well as information on other important governance topics.
PwC's 2014 Annual Corporate Directors Survey
What does the corporate board of the future look like? Diversity, shareholder relations, communication with management, effective IT governance, fair executive compensation, and agile risk response are cited in PwC's Annual Corporate Directors Survey.

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IFRS and US GAAP: similarities and differences
PwC's publication will help you develop a broad understanding of the major differences between IFRS and US GAAP. It also contains insight on recent and proposed guidance, including developments pertaining to the overall convergence agenda.
IFRS in the US: The importance of being financially bilingual IFRS in the US: The importance of being financially bilingual
US public companies will not be required to adopt IFRS in the foreseeable future, but it’s increasingly important for a US capital market participant to be financially bilingual.
US GAAP Convergence and IFRS: What you need to know about the IASB and FASB's joint projects
This is a compendium of our current convergence publications, designed to provide you with one single, customizable reference resource as you manage the potential impact of the proposed standards on your company.

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Sustainable business solutions

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10Minutes on integrated reporting
Investors have been showing increased interest in the correlations between financial performance and sustainability factors like resource scarcity, environmental performance and corporate governance when assessing a company’s future risk and growth opportunities. Is your company ready to respond?
Total Impact Measurement and Management (TIMM)
Is ‘good’ growth the expected norm? TIMM is a framework to identify a broader set of metrics to understand the total footprint of your organization, up and down the value chain.

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Valuation services

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Cross-sector valuation: What entertainment, media & communications companies should consider when acquiring tech targets
As entertainment, media & communications (EMC) companies continue transforming themselves through technology-focused acquisitions, unique valuation issues can challenge deal success. Analyzing the sources of competitive advantage can play a key role in informing M&A decisions and can help increase shareholder returns. Using the most appropriate valuation method and avoiding common pitfalls and valuation errors can be the difference between a successful or failed transaction.
The valuation profession: At a crossroads
Currently, there is no single professional framework governing the valuation profession in terms of conduct, education, credentialing, and performance. This PwC point of view discusses how creating a professional framework would reduce expectation gaps between the profession and management, auditors, standard setters, and regulators. Having a professional valuation framework will also help inspire confidence in the quality and consistency of the work performed.
Global valuation standards: Charting a course for the future
This PwC point of view discusses how the valuation profession could benefit from establishing a primary technical voice to issue high-quality standards for financial reporting that can enhance quality, promote consistency in practice, and advance the brand of the profession as a whole.

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