Global trends
Corporate reporting: a time for reflection
During 2006 PricewaterhouseCoopers surveyed the narrative reporting practices of the world's largest companies, the Fortune Global 500. Its objective was to provide answers to questions such as: what does the narrative discussion actually communicate? Are companies meeting the information needs of their priority audience for these strategic communications - investors?
Survey: Presentation of income under IFRS
Results of PricewaterhouseCoopers research into the use and presentation of non-GAAP measures in 2,800 financial statements across Europe. It shows whether practices changed significantly with the move to International Financial Reporting Standards (IFRS) as well as territory/industry trends.