Cyber risk management: Enhancing stakeholder confidence
Cybersecurity threats are escalating. Read our Point of view to find out how companies are responding.
Point of view
Brief report describing a current issue of business concern, its ramifications and PwC's opinion
Latest issue
Cyber risk management: Enhancing stakeholder confidence
Cybersecurity threats are escalating. Read our Point of view to find out how companies are responding.
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Professional progress: Valuation organizations making strides
Valuation organizations are working together to improve the quality and consistency of appraisals used in financial reporting.
Distinguishing liabilities from equity - A first step
The model for distinguishing liabilities from equity is complex. We suggest the FASB make improvements to the model.
Will you be second guessed? Applying judgment in the financial reporting process
PwC details the steps companies can take to enhance their process for making and communicating accounting judgments.
Investments in private companies: Benefits of a robust valuation governance framework
A valuation governance framework can help mitigate the risks of investment in private companies.
Segment disclosures - going beyond the basics
Find out how management can voluntarily enhance segment reporting disclosures.
Performance reporting- Balancing comparability and flexibility to meet stakeholder needs
PwC’s perspective on how the FASB can change performance reporting to balance comparability and flexibility.
Revisiting accounting for software development costs
US investment in intangible assets surpasses investment in tangible assets. Do current accounting rules make sense?
Sustainability reporting and disclosure - What does the future look like?
As sustainability has become more mainstream, what should companies be considering? Read PwC's Point of view for more.
Board composition: Maintaining high performance
Appropriate board composition is vital for effective oversight. Find out how boards are meeting stakeholder expectations.
Building confidence in non-GAAP measures and other KPIs
Companies can take steps to build trust in the non-GAAP measures and other KPIs they disclose. Other stakeholders also play a role.
Hedge accounting - The case for change
PwC believes the hedge accounting model should more closely align with companies’ derivative risk management efforts.
Preparing for the new revenue standard - Are you ready?
Preparing for the new revenue standard won't happen overnight; learn how to chart your course for implementation.
The evolution of auditors - How skillsets are changing
Auditors must embrace new technology-driven skillsets, and accelerate development of other "expected" skillsets.
Audit quality - Can it be measured?
Regulators and others have been discussing potential indicators of audit quality; find out what PwC thinks in our Point of View.
Tax functions: reshaping for the future
Emerging tax regulations and increasing compliance requirements are impacting companies’ tax function. Learn how you can chart a course to evolve your tax function
Representing private companies at the FASB - The next phase for the PCC
The Private Company Council's standard setting has added value. Advising ongoing FASB projects should be its next focus.
Fair value: The audit committee's role
PwC discusses audit committee oversight of fair value measurement, a subjective estimate that may increase financial reporting risk.
The financial reporting framework - Could changes to the not-for-profit standard impact for-profit entities?
Could proposed reporting changes for not-for-profits impact business entities? Read our Point of view for highlights on the NFP proposal.
FASB aims for simpler GAAP: Why changing the status quo is easier said than done
The FASB's simplification projects may affect financial statements in more than insignificant ways, making change hard.
Public company disclosure model - Is a new approach needed?
Enhancements to the SEC disclosure model calls for a balanced approach.
The interim reporting model - Time to get back to basics
PwC provides its point of view on refocusing the interim reporting model to enhance efficiency and relevancy.
Cash flow reporting - A call to action
Enhancing cash flow transparency will help users better understand a company’s financial health and future prospects, read our Point of View to find out more.
