Point of view

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

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.

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.