Audit and Assurance publications

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Additional Assurance publications

General Audit and Assurance

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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.
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.
Accounting for Income Taxes: 2013 Year-end Hot Topics
Focuses specifically on considerations related to accounting for income taxes. It covers topics we believe will be most relevant to the preparation of 2013 year-end financial statements.
Regulatory and standard setting developments
This document provides a summary of the activities of the PCAOB, SEC, and FASB, and describes related international developments that are of interest to audit committees, companies, and their stakeholders.
10Minutes on conflict minerals
10Minutes on conflict minerals provides insight into the strategic benefits and risks companies will want to focus on as they comply with the SEC's conflict minerals rule. The rule is effective for 2013 calendar year operations, so regardless of whether companies view conflict minerals as a supply chain opportunity, risk to their brand or another regulatory to-do, they should act now to prepare.
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 Knowledge@Wharton: New revenue rules delayed, but start planning now
A new, comprehensive accounting standard is set to change the way many companies recognize revenue in their financial statements, and that could reverberate through myriad systems and processes in significant ways. Many companies do not yet realize the degree of change the new standard will usher in, nor how it could affect many industries in unexpected ways, according to PwC and Wharton.
Private company accounting alternatives on goodwill
Strong demand for IPOs continued in the fourth quarter of 2013, capping a robust year for the capital markets and setting the stage for continued growth in 2014. The window for raising capital in a robust IPO market tends to open with bursts of popularity then close quickly. This requires a constant state of readiness for the required IPO document that is filed with the Securities and Exchange Commission “SEC”. Don’t let unforeseen financial reporting items be the road block to accessing the IPO markets.
Point of view: Lease accounting - Enhancing the financial reporting model
In this Point of view on the leasing proposal, we recommend an alternative approach, based on indicators of effective ownership, for income statement recognition.

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Capital markets services

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Considering an IPO? The costs of going and being public may surprise you
A successful IPO involves two equally important parallel work streams:going public and being public. Assess the readiness of your organization for an IPO to appropriately stage the costs incurred and to minimize unexpected surprises.
Which Markets? A guide for companies considering a listing in New York, London or Hong Kong
In recent years, a number of factors have been driving an upward trend in global debt and equity issuance. As markets and businesses become increasingly global, the decision of choosing the right exchanges becomes more challenging. A number of factors must be considered to reveal the best options, and planning early can help your company comply with listing requirements and alignment of stakeholder timelines.

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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.
2013 Annual Corporate Directors Survey & 2013 Investor Survey comparison
This report compares the responses of PwC’s 2013 Annual Corporate Directors Survey and the 2013 Investor Survey to identify areas where directors and investors hold similar views on certain issues and where they differ in others. It also includes certain CEO perspectives from PwC’s 16th Annual Global CEO Survey.

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US GAAP Change & IFRS

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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.
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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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.
Putting a price on value: PwC Global PE Responsible Investment Survey
The PwC Global PE Responsible Investment Survey reveals a belief that ESG issue management is valuable - whether it’s protecting value through managing risk, or generating value by spotting opportunities.

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Valuation services

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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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