About "PwC Investor Resource Institute"

PwC's Investor Resource Institute seeks to add value to investors' decision making processes by sharing PwC’s insights and educational materials regarding markets, industries and corporate governance, thereby strengthening their understanding of the information available to them.

Article archive

• Non-GAAP measures (Insights from the Investment Community)
  

  4/15/13 | PwC Investor Resource Institute

  Companies in the United States typically follow generally accepted accounting principles (GAAP) when preparing financial statements. A non-GAAP measure is defined as a measure that excludes (or includes) amounts that are included (or excluded) in the most directly comparable measure calculated in accordance with GAAP. Read why members of the investment community find non-GAAP measures useful.

• The audit (Insights from the Investment Community)
  

  4/15/13 | PwC Investor Resource Institute

  Accurate and reliable financial statements are essential to the effective functioning of the capital markets. To that end, auditors play an important role by executing independent and objective audits of the financial statements that are prepared by management.

• Management’s Discussion and Analysis (Insights from the investment community)
  

  3/5/13 | PwC Investor Resource Institute

  The MD&A requirements call for a discussion of: the historical financial results for the period covered by the financial statements (typically three years), liquidity, capital expenditures, off-balance sheet arrangements, contractual obligations, and known prospective information. They also encourage management to describe matters that are most significant in the company’s circumstances and to avoid boilerplate discussions.

• Segment footnote disclosures (Insights from the investment community)
  

  2/28/13 | PwC Investor Resource Institute

  US accounting standards require public companies to disclose, in their financial statement footnotes, segment data based on the “management approach,” under which investors are provided with a view of the business through the eyes of management. Read more in this edition of Insights from the investment community.

• Demystifying the audit
  

  2/20/13 | PwC Investor Resource Institute

  This Insights for the Investment Community explains what the auditor does, what the auditor does not do, and how to better understand the audit opinion.