Point of view

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

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.

Point of view: Preparing for the new revenue standard - Are you ready?


Preparing for the new revenue standard won't happen overnight; learn how to chart your course for implementation.

Point of view: The evolution of auditors - How skillsets are changing


Auditors must embrace new technology-driven skillsets, and accelerate development of other "expected" skillsets.

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: Audit quality - Can it be measured?


Regulators and others have been discussing potential indicators of audit quality; find out what PwC thinks in our Point of View.

Point of view - Tax functions: reshaping for the future


Emerging tax regulations and increasing compliance requirements are impacting companies’ tax function. Learn how you can chart a course to evolve your tax function