Financial reporting

Your view

For many companies, financial reporting is a fundamental part of doing business—and it is an issue that has been at the fore during the recent economic crisis. What are the most pressing financial reporting concerns for US companies? And what larger role do they see financial reporting playing in our nation’s economic stability? We explored these questions in our recent Management Barometer, which surveys executives on their business outlook and other hot topics.

In getting quality information out to your investors, which of the following financial reporting issues concern you most?

Do you believe the degree to which transactions’ economics are reflected in financial reporting is sufficient or insufficient?

Various blueprints to return the US to financial stability have called for specific action related to accounting issues. How important to your company are regulatory and standard-setting developments in the following areas?

Do you believe the role judgment is permitted to play in financial reporting is too large, too small, or neither?

The findings above are from PwC's Management Barometer, a quarterly survey. They include responses from interviews with 124 senior executives in large, US-based multinational companies conducted between July 25, 2009 and October 23, 2009. For more information about Barometer surveys, please visit