Asset management

  • In depth
    In depth: New consolidation standard - The FASB guidance allows early adoption now

    2/26/15 | Assurance services

    An analysis of the FASB's new consolidation standard amending the current consolidation guidance.

  • In the loop
    In the loop: Consolidation changes — do they affect your company?

    2/24/15 | Assurance services

    The FASB's new guidance may impact consolidation decisions for all companies.

  • In brief
    In brief: Consolidation - FASB issues final standard

    2/19/15 | Assurance services

    The FASB issued a final standard amending the current consolidation guidance. Early adoption is allowed.

  • Webcast
    Navigating the FASB’s new consolidation standard - The impact on the financial services industry - March 10, 2015


    Our webcast will provide insight into the impact FASB’s new consolidation standard will have on companies within the financial services industry.

  • Webcast
    Statutory Accounting Update - PDP Webcast Series – January 7, 2015


    In this webcast recording, Jean Connolly summarizes the recent developments of the short and long-term projects of the NAIC with a focus on decisions reached at the 2014 NAIC Fall National Meeting (November 2014). The webcast also highlights the activities of some of the committees, task forces and working groups of the NAIC.

  • Investor Exchange 2014: Sharpening the impact of the institutional investor

    11/13/14 | PwC Investor Resource Institute

    In October 2014, institutional investors, corporate officials, and governance specialists came together at PwC’s second annual Investor Exchange. The goal: to exchange ideas, discuss important issues, and find opportunities to collaborate in the future.

  • Asset management: Powering your journey to success

    10/14/14 | Power & utilities

    More than 20 senior power and utilities (P&U) executives and experts from the US and Canada joined us in May 2014 in Chicago to discuss the challenges they’re facing managing their physical asset portfolios and operations. The group came together at a roundtable to share their approaches to Enterprise Asset Management and to discuss leading practices, challenges and lessons learned Participants were drawn from across the gas and electricity sectors, including generation, storage, transmission, and distribution.

  • Seed capital: Investing in product innovation

    10/14/14 | Asset management

    PwC’s Seed Capital Program Survey collates data from 16 participating asset management firms regarding their seed capital program strategies. This article summarizes several of the survey’s key findings.

  • US Real Estate Insights: Fall 2014

    10/14/14 | Real estate

    In this issue, we cover several timely and insightful topics, including the expanding trend of non-traditional REIT conversions, Sovereign Wealth Fund investment strategies for US property markets, and the positive trends impacting the vibrant office sector.

  • In depth: Revenue standard is final – A comprehensive look at the new model (Asset management industry supplement)

    9/24/14 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for Asset management companies as they transition to the new revenue standard.

  • In depth: Revenue standard is final – A comprehensive look at the new model (Real estate industry supplement)

    9/8/14 | Assurance services

    The FASB and IASB have issued their long-awaited converged standard on revenue recognition. How will you be affected? This industry-specific supplement to our In depth publication highlights some of the areas that could create the most significant challenges for Real Estate companies as they transition to the new revenue standard.

  • Fund of funds tax considerations: Managing investor and regulatory demands

    8/26/14 | Asset management

    This document summarizes fund of fund tax considerations as discussed during a webcast by a panel of asset management, state and local tax, and technology specialists within PwC’s Asset Management Tax practice.

  • Hedge fund administration: 4 trends that may drive new growth

    8/26/14 | Asset management

    With growth opportunities for hedge fund administrative services decreasing, where will new demand come from? The answer lies in competitive forces now shaping the asset management industry. Learn which four key industry trends could drive new growth in hedge fund administration, and how these emerging changes could affect your business.

  • US Real estate insights: Summer 2014

    8/26/14 | Real estate

    Single family homes and student housing are two areas that are gaining popularity with real estate investors. In this issue, we also provide our perspective on the latest market and economic trends, regulatory activities and legislative changes affecting the real estate industry.

  • Non-GAAP financial measures: Investor and analyst perspectives

    8/6/14 | PwC Investor Resource Institute

    Companies often use non-GAAP financial measures to provide insights into their business. Investment professionals share their perspectives on the value to investors, their effect on transparency, and perceptions on management.

  • In depth
    In depth: Consolidation - a new standard is imminent

    8/5/14 | Assurance services

    The FASB expects to issue a final standard amending the current consolidation guidance in the coming months. The new consolidation standard will make targeted changes to the current consolidation guidance and end the deferral granted to investment companies from applying the variable interest entity (VIE) guidance.

  • What investors need to know about cybersecurity: How to evaluate the investment risks

    7/31/14 | PwC Investor Resource Institute

    Cybersecurity is more than just a technology issue in the back office; it's a critical business issue that can dramatically impact a company's competitive position. Learn what leading practices are available to investors to determine if a company is reasonably prepared to weather the storm of a cyberattack.

  • In brief
    In brief: SEC issues final rules to reform money market funds

    7/25/14 | Assurance services

    New SEC rules mandate floating NAV for institutional prime money market funds.

  • Point of view
    Point of view: Non-GAAP financial measures: Enhancing their usefulness

    7/16/14 | Assurance services

    Enhancing the transparency of non-GAAP financial measures can help users better understand past performance, read our Point of view to find out more.

  • Proposed regulations on the definition of real property for REITs

    5/28/14 | Asset management

    On May 9, 2014, the IRS released proposed regulations (“Proposed Regulations”) which are intended to clarify the definition of “real property” for purposes of the asset tests applicable to real estate investment trusts (“REITs”). The IRS’s expectation is that taxpayers will be able to utilize the additional guidance in the proposed regulations to analyze whether their assets qualify as real property in lieu of seeking private letter rulings.

  • Asset classes in the alternatives industry – What’s hot, what’s not

    5/28/14 | Asset management

    This document summarizes the issues discussed during PwC’s webcast, Asset classes in the alternatives industry – What’s hot, what’s not.

  • Valuation multiples and purchase allocation trends

    5/22/14 | Transaction services

    What are the latest comparable statistics for mergers and acquisitions and active trades in the financial services industry? Check out PwC's quarterly valuation summaries for the Banking, Insurance and Asset Management sectors. Insights include: trends in market multiples, related transactions, and transaction benchmarking analysis.

  • US Real Estate Insights: Spring 2014

    5/15/14 | Real estate

    This publication provides perspectives on the latest market and economic trends, regulatory activities and legislative changes affecting the real estate industry as well as informed views of the most current developments in operations, business strategy, taxation, compliance and financing.

  • The art of letting go: Middle- and back-office right-sourcing options for insurance investment management

    3/31/14 | Financial Services Institute

    Insurers can transform their investment management middle- and back-office functions to gain a competitive advantage. Which right-sourcing approach will work for you?

  • Asset Management 2020: A Brave New World

    2/18/14 | Asset management

    How will the asset management industry’s operating landscape change by 2020, and how can asset managers prepare for the challenges ahead and turn them into competitive advantages? PwC's Asset Management 2020 poses these questions and offers a perspective on how they might be answered.

  • PwC’s 2013 Investor Survey

    9/25/13 | PwC Investor Resource Institute

    What most concerns investors? What do investors expect of corporate directors? How do investors view the current quality of corporate disclosures? We asked investors about these issues, and the message received is clear: Investors want to know more about the risks that companies have identified, and how they are managing them. And investors are looking for more information.

  • Dataline
    Dataline: Responses are in on the FASB and IASB's financial instruments classification and measurement proposals

    7/1/13 | Assurance services

    This Dataline provides a high-level summary of the of the comments received on the board's respective proposals.

  • Dataline
    Dataline: Investment companies – FASB modifies definition of an "investment company"

    6/25/13 | Assurance services

    On June 7, 2013, the FASB issued amendments to ASC 946 that modify the definition of an investment company under US GAAP. This Dataline looks at the key aspects of the new guidance and shares our insights on applying it.

  • 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.

  • 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.

  • Dataline
    Dataline: Financial instruments classification and measurement - An update on the FASB's tentative approach to be exposed in Q1 2013

    12/7/12 | Assurance services

    Classification and measurement is an important part of the FASB and IASB’s joint project on financial instruments. This Dataline provides a summary of the boards' decisions that is based on the project summaries posted on their websites, our observations of their meetings, and our understanding of their intent.