Assessing tax: 2015 tax rate benchmarking study for entertainment, media & communications sectors
This 2015 entertainment, media and communication (EMC) industry study provides data comparisons and insights for benchmarking your tax functions as they evaluate departmental strategy and performance. Highlighted in our study is a special report titled "Reputation risk—or an opportunity for differentiation?" that explores the current uncertainty in the world of tax for EMC companies.

Hospitality Directions US Spotlight on connected devices
Digital savvy, connected guests expect a seamless experience. Hotels are formulating their mobile strategy to deepen their knowledge of customer preferences and tap into an engine for growth.

18th Annual Global CEO Survey: Entertainment & Media industry
E&M CEOs are increasingly concerned about digital disruption, but are actively pursuing new talent, technologies and partnerships as a result.

Consolidation nation: US EMC Deal Insights first quarter 2015
Overall deal value started strong in Q1 '15 despite volume at its lowest point in two years. Although it may be too soon to tell which direction deal volumes will trend in the remainder of 2015, we remain optimistic and expect M&A will continue to be robust for the sector. And with the abandonment of one transformative Cable deal, rumors are swirling about potential deal partners. In this issue, PwC provides a summary of first quarter 2015 deal activity, megadeal activity and an outlook for key sectors.

Consumer Intelligence Series: The sharing economy
The sharing economy report explores how to capitalize on new sources of revenue and transform threats into opportunities in today’s economy. The research was conducted through consumer surveys, conversation with influencers, interviews with business executives and social listening, providing a holistic view of the sharing economy.

Consumer Intelligence Series: Customer care evolution
For customer care, problem resolution matters most. But there are other factors that shape a consumer's perception of a company. In fact, consumers penalize companies for a poor experience more than they reward them for a good one. PwC studied the consumer attitudes and preferences towards the various channels of customer care available today, and identifies areas companies can action.

IAB internet advertising revenue report 2014
IAB sponsors the IAB Internet Advertising Revenue Report, which is conducted independently by the New Media Group of PwC.

Momentum Builds: US Deal Insights year end 2014
It was an active year for Cable, Advertising & Marketing and Information & Internet. EMC companies are spending time, effort and money on their strategy and relative position in the digital value chain. PwC reviews deal activity last year and shares its outlook for 2015.

Cities of Opportunity: The urban rhythm of entertainment and media
What is the connection between the entertainment and media industry and today’s powerful global tide of urbanization? What does it mean economically for businesses making distribution and expansion decisions? Cities of Opportunity: Urban Rhythm of Entertainment and Media investigates the drivers of growth across 30 cities and identifies pockets of potential from tapping into spending growth to leveraging a skilled workforce.

Consumer Intelligence Series: Box office trends
This consumer research report explores the topic of year-over-year theatrical box office declines seen in Summer 2014 to understand whether the decline was one-off or the beginning of a trend.

Entertainment, media, and communications tax newsletter: Vol 24
The Entertainment, Media, and Communications Tax Newsletter is a quarterly publication that discusses critical tax legislation and regulatory developments that may impact entertainment, media and communications companies. The February 2015 issue contains an article on recent IRS guidance provides safe harbor accounting methods for cable system operators.

Stay informed: 2014 SEC comment letter trends Entertainment, Media & Communications
Highlights of SEC comment letters issued to companies in the entertainment, media & communications sector from November 1, 2013 to October 31, 2014.

Feeling the Effects of the Videoquake: Changes in how we consume video content
Increasingly, consumers are rethinking how they access video content, with more and more people subscribing to direct-to-consumer online streaming services, on-demand and alternative forms of television -- and moving away from the bundle. PwC's research explores consumer attitudes towards video content and corresponding behavioral shifts changing the industry at large.

Consumer Intelligence Series - The Wearable Future
There are many applications for wearable tech in enterprise and in life. It will upend the retail industry, revolutionize health care and will likely change advertising and content as we know it. But for wearables to work, they must be anchored in human centered design. PwC's research digs into the business of wearables and the consumer attitudes and preferences that will shape the future of wearable technology.

Combi-nations: US deal insights Q3 2014
On May 28, the FASB and IASB issued their long-awaited converged standard on revenue recognition. Almost all entities will be affected to some extent by the significant increase in required disclosures. But the changes extend beyond disclosures, and the effect on entities will vary depending on industry and current accounting practices.

Video: Follow the digital breadcrumbs . . . to profitability
With each choice customers make online, they tell you more about their preferences. Analyze that goldmine of information to help you keep your customers coming back while improving your own profitability.

The rise of multichannel networks: Critical capabilities for the new digital video ecosystem
Traditional media companies have recently started partnering with or acquiring multichannel networks. The next step is to help the networks produce more content, seek out global audiences, and diversify their distribution and revenue streams beyond YouTube.

Big deals keep on turning: US deal insights Q2 2014
The entertainment, media and communications (EMC) deal market is still hot with 50% more mega-deals announced this quarter over last year. We cover the landscape of deals including private equity and cross-border deals, and dive deep into the myths and best practices of valuing early-stage technology companies. We recap recent deal activity in the most active sectors, including: Advertising & Marketing, Publishing and Internet.

Rethinking media auditing and benchmarking pools
Knowing how your advertising spend compares to that of your competitors is an important benchmark that allows you to save money; and using media auditing and benchmarking pools is the definitive way to do this. Or is it? It’s time to question the value of these pools.

Consumer Intelligence Series - Spotlight on US Hispanic Consumers – 2014
For businesses aiming to succeed in today’s economy, Hispanics represent unparalleled growth opportunities. Through the ongoing Consumer Intelligence Series, PwC’s Entertainment, Media, and Communications practice and Health Research Institute (HRI) collaborated to better understand Hispanic consumer attitudes and behaviors in the rapidly changing media, technology, and healthcare landscape.

DEG article: Digital shoppers leave data tracks
Leveraging insight from a consumers' online actions, combined with external characteristics such as geography, demographics and behaviors, can identify latent opportunities to tailor products and prices by consumer microsegment for increased profitability. Read PwC's article in the October issue of DEG Quarterly.

Outlook for the sports market in North America through 2018
PwC’s Sports Outlook focuses on recent results and potential opportunities and challenges to future industry growth. This special edition for North America provides revenue projections over five years through 2018 within four key segments of the sports market.

Economic impact of trade secret theft: A framework for companies to safe guard trade secrets and mitigate potential threats
Governments, companies and individuals all play a role in improving trade secret protection. It is in every company’s self-interest to improve trade secret protection and to use their leverage to encourage the companies they work with to do the same. Historically, such improvements have been viewed as a cost, not an investment.

In depth: Revenue from contracts with customers: Entertainment & Media supplement
On May 28, the FASB and IASB issued their long-awaited converged standard on revenue recognition. This supplement highlights some of the areas that could create the most significant challenges for entertainment and media entities as they transition to the new standard.

Making sense of a complex world: Revenue recognition principal/agent arrangements issues for media companies
Key IFRS accounting considerations for principal and agent arrangements for media companies.

Making sense of a complex world: Revenue recognition: Payments to customers - issues for media companies
Key IFRS accounting considerations for payments by media companies to their customers.

A strong start for big deals: US deal insights Q1 2014
We cover the landscape of deals including private equity and cross-border deals, and dive deep into the emergence of Multi-Channel Networks (MCN) as the new hot property in the digital video space. We also recap recent deal activity in the most active sectors.

Spectrum auction offers new opportunities for TV broadcasters
The planned 2015 FCC auction of spectrum currently used for television broadcast across the United States presents a potential opportunity for broadcasters to monetize a valuable asset – their wireless spectrum – in a new way.

Consumer Intelligence Series: Mobile Advertising
Given the overall aversion to the prevalence of mobile advertising and the belief that mobile devices are often “ad-free”, marketers must get creative and innovative. Relevance is the baseline, but then there is a consumer list of requirements to enable interaction with the brand in the mobile environment.

It’s how you play the game: Matching a region’s priorities with the right mega – or not so mega – event
The appeal of marquee sports mega-events such as the Olympics and football’s FIFA World CupTM is undeniable. Cities the world over jockey to host these high-profile events, undeterred by the substantial costs, extensive planning, and inflexible timelines.

US,Media, & Communications deal insights: 2013 year-end update (2013 edition)
The entertainment, media and communications (EMC) deal market is gaining momentum once again and companies face greater competition for attractive acquisitions. We look at deal drivers and the deal outlook for 2014 in the most active sectors, including: Broadcasting, Communications, Advertising & Marketing, Publishing, Recreation & Leisure and Film/Content.

Healthcare's new entrants: Who will be the industry's
As the US healthcare ecosystem transforms into a technology-enabled and consumer-focused market, companies from outside the industry are moving fast to capitalize on the change. These new entrants are poised to radically change how care is accessed, delivered, managed and funded, diverting billions of dollars from traditional healthcare organizations and building new markets in the New Health Economy.

'Digital Conversations in Media and Entertainment' featured in CIO Review Magazine-Media Special 2014
What questions should CIOs ask themselves to raise their Digital IQ and assess the forces at play to respond to known media trends? In an article in CIO Review Magazine, PwC's Cindy McKenzie focuses on key strategic shifts media company CIOS are facing due to digital transformation. In addition, she shares success factors learned from working with clients across the media ecosystem. CIO Review Magazine provides CIOs and IT leads with information about the industry and its goings-on, and serves as a platform for experts in the industry to share their learning with others.

Game Changer: A new kind of value chain for entertainment and media companies
Producing and managing digital content is top of mind for entertainment and media companies. Cloud technology is the answer that allows for businesses to produce, distribute and, even more importantly, manage their content across regions and platforms in an efficient and effective way. And the benefits extend to the consumer in which tailored content is delivered to better suit their needs.

US Entertainment, Media, & Communications deal insights: Q3 2013 update
Internet, Communications and Publishing sub-sectors saw increased deal activity, contributing to the 9% growth in announced deals for the 3 quarters ended 2013 versus prior year. In addition to deal trends for the year to date, a deeper look at one sub-sector -- telecom operations -- and the deal opportunities abounding as telecom companies look to improve network operations and spectrum efficiency.

EMC perspectives: Revenue recognition matters unique to the motion picture industry
This edition of Perspectives addresses commonly asked questions in these areas. There is also an additional section addressing other common issues for matters related to revenue recognition that do not fit squarely into the five criteria of SOP 00-2 or under the guidance in EITF 99-19.

EMC perspectives: Filmed entertainment: cost capitalization, amortization, and impairment
Many challenging issues are involved in accounting for film assets. Financial executives must contemplated all of the key reporting considerations involved in the capitalization, amortization, and impairment of produced film assets. In this issue of Perspectives, the accounting guidance is visited through a detailed discussion of the specific questions and requirements for accounting for film assetx, and scenarios are given with example accounting at each stage. Financial executives who are adept at navigating the intricate accounting and reporting rules will be able to drive the presentation of the key performance indicators for their companies.

Stay informed 2013 entertainment, media & communications SEC comment letter trends
Highlights of SEC comment letters issued to companies in the entertainment, media & communications sector.

IAB internet advertising revenue report: 2013 half year results
Internet advertising revenues in the United States totaled $20.1 billion for the first six months of 2013, with Q1 2013 accounting for nearly $9.8 billion and Q2 2013 accounting for nearly $10.3 billion. Revenues for the first six months of 2013 increased 18% over the first six months of 2012. Read the full report to learn more about revenue concentration, formats and growth by segment.

Opening the mobile wallet
The mobile wallet is an opportunity for companies to offer consumers money-saving incentives if they can address consumer concerns about security, privacy, and usability.

The cord-cutting debate and the role of second screen in TV, advertising and content distribution
Television viewing trends are changing, which impacts business models for companies across the entertainment and media ecosystem. Partnerships, new capabilities, and a strategy incorporating second screen technologies can be an important engine for growth.

Consumer intelligence series: Customer loyalty Consumer intelligence series: Customer loyalty
Media and communications companies face the challenge of not only attracting but of keeping customers. While good value drives loyalty, customer service, honesty, and trust also contribute to brand allegiance. These qualities help media and communications companies attract and maintain customers and compete against start-ups and price-driven competitors.

Impairment testing for FCC licenses Using qualitative impairment testing for FCC licenses
Accounting Standards Update 2012-02 presents an opportunity for broadcasters to streamline their annual impairment testing on FCC licenses that are maintained as indefinite-lived assets. This PwC whitepaper discusses key variables to consider when determining if a qualitative analysis -- sometimes referred to as “Step 0” -- may be feasible for FCC licenses.

Entertainment & Media asset valuation in the Digital Age
PwC believes that the traditional methods employed to value intangible E&M assets — while still valid — may ultimately need to evolve in the interest of improved reporting. This new publication, Why Entertainment and Media companies should reassess asset valuation in the Digital Age, discusses some timely valuation issues for E&M companies.

Consumer privacy: What consumers are willing to share
Consumers want exciting, personalized services and are willing to share personal information to get it. But getting consumers to share access to their mobile phone data or their behaviors and habits related to Internet, games or media content, requires companies to offer something in return.

The evolution of video gaming and content consumption
Today's consumers enjoy a world of interactive entertainment at their fingertips. In the mobile space, companies must persuade mobile gamers to spend more than they already do and also promote the benefits of individual devices.

Dynamic analytics for enhanced business decision making in the entertainment industry Dynamic analytics for enhanced business decision making in the entertainment industry
Analytics are used increasingly throughout the Entertainment and Media (E&M) industry. This paper presents a proposed structure for a successful analytics project and focuses on simulation modeling.

Social media: The future of customer relationships
Social media has become a dominant force in consumer culture and is being exploited successfully by some of the world's leading businesses. Learn about the significance of the paradigm shift to social media, the implications it has for businesses, and how to get started and maintain momentum.

Perspectives-Broadcast television: Acquired programming rights
This paper focuses on acquired broadcast rights and the key information we believe should be considered when evaluating the impact of rights acquisition transactions on your company’s financial reporting process.

View global entertainment & media publications.