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

01/06/17

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

12/21/16

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

Point of view

11/02/16

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

11/02/16

Find out how management can voluntarily enhance segment reporting disclosures.

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

10/24/16

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

10/10/16

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?

07/11/16

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

05/17/16

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

05/16/16

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

03/14/16

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