Corporate governance publications

Corporate Board Member's Board governance series: Volume 13 PwC continues to be a partner in Corporate Board Member's Board Governance Series, which highlights content from webcasts discussing critical governance issues with some of today's most highly respected advisors to boards of directors. In this Issue of the Board Governance Series, PwC contributed articles on the planning for emerging risks, how audit committees are coping with today’s challenges, and what boards should be doing to help their companies in these troubled economic times. This edition also focuses on how to engage with Wall Street during a crisis of confidence, managing risk in compensation, and setting the tone for corporations to effectively manage legal and regulatory matters .

To the point: Current issues for boards of directors As the title suggests, To the point addresses contemporary issues and is meant to be impactful, insightful, and concise. Each quarter we plan to address select topics that are of immediate interest to directors. This edition addresses going concern, counterparty risk, and fair value of nonfinancial assets and liabilities.

2009 Current developments for directors This publication is an annual update to inform directors of the critical governance issues they face that includes PwC perspectives.

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10Minutes on current developments for directors
With the markets still in crisis, many businesses are focused more on day-to-day survival than on the emerging economic reality. To successfully adapt to the new order, businesses will need to keep an ear to the ground, determining which long-held assumptions about market forces are losing currency. What takes the place of those assumptions will reflect both the changing business landscape and the evolving regulatory environment. Directors are bringing their diverse experience and wisdom to bear as they help management negotiate the new terrain. 10Minutes discusses what that entails, pointing to actions directors are taking to keep their companies on course.

2008 Year-end questions audit committee members should be asking
This publication includes questions considered particularly worthy of audit committee members’ focus during the 2008 reporting cycle given the current economic environment. The questions are intended to be in addition to the questions the audit committee routinely asks management and the auditors and cover fair value measurement, other-than-temporary impairment, goodwill impairment, disclosure, risk, going concern and M&A, among others.

Audit committee effectiveness: What works best This publication is based on a two-year groundbreaking study that identifies eight key responsibilities that boards must embrace—and how best to carry them out—to consistently deliver shareholder value.

Avoiding the courtroom: Application of the business judgment rule Remarks by Honorable Randy J. Holland, Delaware Supreme Court Justice at the 2008 PwC Directors' College. Justice Holland addressed directors’ legal concerns and clarified the application of the business judgment rule.

Boardroom exchange This publication presents highlights of the annual Directors' College hosted by the University of Delaware and PwC. The publications include descriptions of keynote addresses, panel discussions, and roundtable conversations, all spotlighting the challenges facing directors and the new strategies being developed to deal with the changing environment.

Board governance series supplements This publication series presents highlights of Webcasts featuring some of today's most highly respected advisors to boards of directors and offering best practices and expert counsel on matters of critical concern to directors.

Corporate governance and the board: What works best This paper, written by PricewaterhouseCoopers, is a two-year groundbreaking study that identifies eight key responsibilities that boards must embrace—and how best to carry them out—to consistently deliver shareholder value.

Current developments for audit committees is an annual update to inform audit committee members of current business and regulatory developments affecting their responsibility.

Emerging trends in corporate governance This joint report with Corporate Board Member outlines the results of an academic council that conducts annual roundtable discussions considering emerging challenges boards of directors face and will face in the future.

Lifting the fog: Accounting for uncertainty in income tax In July 2006, the Financial Accounting Standards Board (the FASB or Board) released an interpretation that is intended to reduce diversity: Accounting for uncertainty in income taxes (FIN 48 or the interpretation). Under the Interpretation, companies’ financial statements will reflect expected future tax consequences of uncertain tax positions.

Questions that shareholders may ask at 2009 annual meetings This publication contains examples of shareholder questions that might be asked of management and the board of directors as a result of current and past events. It's aimed at assisting management and boards at public companies prepare for the annual shareholder meeting. We encourage you to share this document with your clients and target clients.

Rethinking postretirement benefits: The FASB accounting project , its impact on companies and capital markets, and the changing pact with the American worker This publication offers PwC's perspective on issues surrounding postretirement benefits, the FASB's project on this topic, and the implications for employees, companies, and the markets.

SEC final rule: Executive compensation and related person disclosure outlines significant aspects of the new SEC disclosure rules and their impact on registrants.

What directors think: Special supplements reports the results of an annual survey of directors, sponsored by PricewaterhouseCoopers.