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.
Intellectual capital abounds at mega-events; capturing that legacy allows all stakeholders to benefit from one another’s skills, knowledge, and innovation.
Objectivity, independence, and professional skepticism are fundamental to audit quality. Mandatory audit firm rotation would not enhance audit quality.
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.
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
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.
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?
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?
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.
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.
PwC explains the benefits and challenges of fair value accounting for measuring the value of financial instruments
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.
PwC explains the benefits and challenges of fair value accounting for measuring the value of financial instruments.