Browse PwC's Point of view

Each Point of view is a brief on a single current business issue, with PwC’s opinion and answers to related questions. Additionally, you can explore all of PwC's publications covering current business issues and industry trends.

Strategy and growth

Beyond the bid: The legacy of mega-events in intellectual capital

Intellectual capital abounds at mega-events; capturing that legacy allows all stakeholders to benefit from one another’s skills, knowledge, and innovation.

Regulation

Mandatory audit firm rotation: Why other changes would be better for investors

Objectivity, independence, and professional skepticism are fundamental to audit quality. Mandatory audit firm rotation would not enhance audit quality.

Regulation

PCAOB Proposed Auditor Reporting Model Changes: Evaluating auditor assurance on information outside of the financial statements

PwC examines, and shares our views on, the PCAOB's concept release on the auditor's reporting model including auditor assurance on information outside of the financial statements.

Regulation

PCAOB Proposed Auditor Reporting Model Changes: Evaluating auditor's discussion and analysis

PwC examines, and shares our views on, the PCAOB's concept release on the auditor's reporting model including evaluating auditor's discussion and analysis

Regulation

PCAOB Proposed Auditor Reporting Model Changes: Evaluating expanded use of emphasis paragraphs

PwC examines, and shares our views on, the PCAOB's concept release on the auditor's reporting model including the expanded use of emphasis paragraphs.

Regulation

Slowing down the pace of standard setting

While convergence of FASB and IASB standards is an important step toward achieving a single set of high quality global accounting standards, can the 2011 deadline be met given the multitude of convergence projects that go with it?

Talent

Keeping your top talent

In times of economic flux, employees are more likely than ever to look for better opportunities, and with the help of Internet sites like LinkedIn and ZoomInfo.com, recruiters are finding candidates all the more easily. What steps can your company take to make sure your best people are engaged and don’t walk out the door?

Sustainability

Cleantech nation: Cleantech playing a central role in the national recovery agenda

PwC sees opportunities for Cleantech investors, producers and adopters in the New Energy Economy Legislation signed by President Obama. This PoV highlights the urgency to ease the current credit squeeze, grow new energy infrastructure and extend tax incentives to boost investor confidence and drive job growth.

Risk

S&P's fresh look at risk: A company's credit rating will reflect its ability to handle risk

Standard & Poor's is refining its ratings process to incorporate enterprise risk management review as practiced at non-financial companies. Will this help management and shareholders better understand risk and increase operating efficiency? Here’s what PwC thinks.

Regulation

A proposal to improve fair value accounting

PwC explains the benefits and challenges of fair value accounting for measuring the value of financial instruments

Risk

The Voluntary Private Sector Preparedness Accreditation and Certification Program: Understanding the new private sector preparedness program

Legislation titled Implementing the Recommendations of the 9/11 Commission Act of 2007 encourages companies to develop business continuity and emergency management plans for catastrophic events. Companies can elect to certify that they comply with standards of the voluntary program. Here, PwC suggests strategies for accreditation.

Regulation

Fair value accounting: Is it an appropriate measure of value for today’s financial instruments?

PwC explains the benefits and challenges of fair value accounting for measuring the value of financial instruments.