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Consumer markets insights - July 2021

Consumer markets hot topics 

Consumer markets insights is a quarterly summary for the consumer markets sector. It provides an overview of emerging economic, accounting, reporting and regulatory matters relevant to the sector. This edition includes the following hot topics:

  • Strategy for business
    • M&A 2021 midyear outlook
    • The SPAC spree: Current state
    • Tax and trade updates
    • Environmental, social and governance (ESG) / Sustainability resources
    • Retail reopens for business: Five trends to watch
    • Poised for post-pandemic growth: Six actions for CPG companies
    • Global Consumer Insights Pulse Survey

  • Accounting and financial reporting hot topics
    • Reminders when accounting for payments to customers or from vendors
    • Principal versus agent accounting reminders
    • New guidance: franchisor pre-opening services
    • New guidance: private company goodwill impairment alternative
    • Exposure draft on acquired revenue contracts
    • Lease accounting resources
  • Regulatory update
    • Gary Gensler Confirmed as SEC Chair
    • SEC amends Regulation S-K disclosure rules
    • SEC comment letter trends

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To have a deeper discussion about the consumer markets sector, please contact:

Matthew McCann

Partner, National Professional Services Group, PwC US


Kara Barnard

Director, National Auditing Services, Methods and Tools, PwC US


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Tyson Cornell

Private Consulting Solutions Leader, Chicago, PwC US

Eric Shin

Consumer Markets Tax Leader, PwC US

Tom Puthiyamadam

Digital Products & Consumer Markets Advisory Leader, PwC US

Melissa Palmer

Consumer Markets Assurance Leader, PwC US

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