Point of view

Brief report describing a current issue of business concern, its ramifications and PwC's opinion

Point of view: Will you be second guessed? Applying judgment in the financial reporting process


PwC details the steps companies can take to enhance their process for making and communicating accounting judgments.

Point of view: Investments in private companies: Benefits of a robust valuation governance framework


A valuation governance framework can help mitigate the risks of investment in private companies.

Point of view


Read PwC’s accounting-focused analysis describing a current issue of business concern, its ramifications and PwC's point of view.

Point of view: Segment disclosures - going beyond the basics


Find out how management can voluntarily enhance segment reporting disclosures.

Point of view: Performance reporting- Balancing comparability and flexibility to meet stakeholder needs


PwC’s perspective on how the FASB can change performance reporting to balance comparability and flexibility.

Point of view: Revisiting accounting for software development costs


US investment in intangible assets surpasses investment in tangible assets. Do current accounting rules make sense?

Point of view: Sustainability reporting and disclosure - What does the future look like?


As sustainability has become more mainstream, what should companies be considering? Read PwC's Point of view for more.

Point of view: Board composition - Maintaining high performance


Appropriate board composition is vital for effective oversight. Find out how boards are meeting stakeholder expectations.

Point of view: Building confidence in non-GAAP measures and other KPIs


Companies can take steps to build trust in the non-GAAP measures and other KPIs they disclose. Other stakeholders also play a role.

Point of view: Hedge accounting - The case for change


PwC believes the hedge accounting model should more closely align with companies’ derivative risk management efforts.