Global trends

Integrated reporting: What does your reporting say about you?
Disconnected reporting raises questions about the quality of management and governance.


Management information and performance
Chief financial officers (CFOs) and finance executives need to improve the quality of their organisations’ management information if they are to fulfil their ambition of updating their role and influencing senior decision-makers, according to a survey by CFO Europe Research Services for PricewaterhouseCoopers LLP.
A survey of 193 finance executives at companies with annual revenues of $750 million (£375million) or more set out to establish how finance executives view the quality of the management information they produce, collect and distribute, and how well their organisations use management information to aid decision-making.

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.


