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  • Food trust: From compliance to competitive advantage: PwC
    Alumni Member firms worldwide Live events and discussions Strategy Research insights View featured Browse by issue Browse by industry Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Food trust From compliance to competitive advantage Download Recent food safety failures have spiked consumer concerns and prompted an escalation of regulations The US Food Safety Modernization Act is a sweeping piece of legislation that will affect companies worldwide This article discusses the issues and impacts on the industry and suggests actions companies can take to protect their brands Retail consumer Publications Past and Future Events Kantar Retail IQ The Consumer Goods Forum Video library IFRS IASB releases guidance Contacts John G Maxwell John G Maxwell

    Original URL path: http://www.pwc.com/gx/en/industries/retail-consumer/publications/rc-worlds-express-food-trust.html (2016-02-10)
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  • Retail and consumer: Global tax benchmarking report: PwC
    to the debate Genesis Park Diversity and inclusion Analyst relations Alumni Member firms worldwide Live events and discussions Strategy Research insights View featured Browse by issue Browse by industry Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Consumer products sector Global tax rate benchmarking report Download The report is a study of the key tax ratios of 55 of the largest companies in the global consumer products market The analysis looks into the effective tax rate ETR and current tax rate reported by these companies the trend over the last three years and the drivers of the ETR It also compares the ETR of US based companies to non US based companies of

    Original URL path: http://www.pwc.com/gx/en/industries/retail-consumer/publications/consumer-products-sector-global-tax-rate-benchmarking-report.html (2016-02-10)
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  • Global Economic Crime Survey – Retail and consumer goods 2014 :PwC
    insights View featured Browse by issue Browse by industry Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Fighting a growing threat Retail and consumer goods sector analysis of PwC s 2014 Global Economic Crime Survey Download Retail and consumer goods companies are experiencing greater levels of economic crime Nearly half of respondents say their company has experienced this type of event in the last two years By far the most commonly reported type of economic crime for the sector is asset misappropriation while other common types of fraud included bribery and corruption accounting fraud and cybercrime Retail consumer Publications Past and Future Events Kantar Retail IQ The Consumer Goods Forum Video library IFRS

    Original URL path: http://www.pwc.com/gx/en/industries/retail-consumer/publications/retail-consumer-analysis-gecs-2014.html (2016-02-10)
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  • PwC's Global Data & Analytics Survey 2014: Consumer goods
    by issue Browse by industry Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Decision making in consumer goods How is decision making changing in consumer goods companies as a result of data and analytics Our survey shows that 60 of consumer goods executives have changed their organisations approach to big decision making as a result of data and analytics Increasingly they re being trained on how to apply more advanced analytical techniques Another 28 haven t made these types of changes yet but they plan to do so View the infographic Explore the data 1 3 of consumer goods executives say organizational silos prevent them from using analytics more What else is holding

    Original URL path: http://www.pwc.com/gx/en/issues/data-and-analytics/big-decisions-survey/industry/consumer-goods.html (2016-02-10)
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  • John G. Maxwell
    room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites John G Maxwell Global Retail Consumer leader Summary of expertise More than 32 years of experience serving blue chip consumer products and retail companies Chairman of PwC s Global Board and member of the U S Board of Partners and Principals Well versed in the challenges facing global consumer products and retail companies John holds several major leadership roles within PwC with a network of partner contacts that is unsurpassed As the leader of PwC s global retail and consumer goods practice John is one of the most knowledgeable and experienced professionals serving the industry In this leadership role John is also responsible for coordinating service to PwC s largest global consumer goods and retail clients Whether a company is looking to explore emerging markets trying to understand the latest accounting issue or considering issues related to enterprise wide risk John has likely worked with a client on a similar challenge Currently based in New York John has also served PwC clients while resident in London and Minneapolis In June 2013 John was elected Chairman of PwC s Global Board of which he had been a member since 2009 The Board which consists of 18 elected members is responsible for the governance of PwC s global network of firms John s service to the global board is a natural extension of his tenure on the US Board of Partners and Principals which he chaired from July 2011 until July 2013 and has been a member of since 2007 The

    Original URL path: http://www.pwc.com/gx/en/contacts/j/john-maxwell.html (2016-02-10)
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  • Retail and consumer video library: PwC
    Sustainability climate change Tax About us Global Annual Review Our leadership team Code of conduct Corporate responsibility Network governance Our contribution to the debate Genesis Park Diversity and inclusion Analyst relations Alumni Member firms worldwide Live events and discussions Strategy Research insights View featured Browse by issue Browse by industry Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Video library Retail consumer Publications Past and Future Events Kantar Retail IQ The Consumer Goods Forum Video library IFRS IASB releases guidance Contacts John G Maxwell John G Maxwell Global Retail Consumer leader View complete profile Global Retail Consumer leader Tel 1 646 471 3728 Email Harry Doornbosch Harry Doornbosch Global Retail Consumer Tax Leader

    Original URL path: http://www.pwc.com/gx/en/industries/retail-consumer/video-library.html (2016-02-10)
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  • Publications: IFRS reporting: PwC
    of non financial assets Expanding on the top 5 tips for impairment testing 01 03 15 Recent months have been marked by increased volatility in global markets This economic environment could lead to revised budgets and forecasts with an expectation of lower cash flows from existing non financial assets The amount of headroom in impairment tests is therefore likely to diminish This In depth provides a more detailed look at 5 key areas to focus on when completing your impairment review for non financial assets IFRS News March 2015 01 03 15 The March 2015 edition of IFRS News covers New revenue standard Convergence under pressure Investor view Accounting policies Cannon Street Press ED on IAS 1 amendments Leasing project Rate regulated activities Questions and answers X for eXiting a business INT2015 07 IFRS 13 disclosure requirements Questions and answers 28 02 15 IFRS 13 expanded the guidance on assessing fair value measurements within the three levels of the fair value hierarchy As a result the classification as Level 1 Level 2 or Level 3 became required for non financial assets and liabilities measured at fair value and disclosures of fair values in the notes to the financial statements This publication sets out our views on some of the key considerations in determining the appropriate classification of fair value measurements INT2015 06 IFRS 11 Joint arrangements Implementation issues considered by the IFRS Interpretations Committee 23 02 15 IFRS 11 seems to have given rise to a record number of issues for the IFRS Interpretations Committee IC even before its widespread adoption The IC published tentative agenda decisions on a number of these issues in November 2014 These might provide some additional clarity on the application of the standard particularly the facts and circumstances around classification as a joint operation This In depth summarises the tentative conclusions reached by the IC and the practical implications The conclusions are not expected to result in a significant change in how the standard is applied The axe a much neglected tool for standard setting 19 02 15 The axe a much neglected tool for standard setting INT2015 04 Exchange rates in Venezuela 17 02 15 Currency exchange legislation in Venezuela was amended in February 2015 to create a new system known as SIMADI which permits foreign exchange barter and cash transactions SIMADI allows both individuals and entities to buy and sell foreign currency with fewer restrictions than other systems in Venezuela In brief 2015 04 discusses the detail Written put options on non controlling interests read this for the answer 10 02 15 Written put options on non controlling interests read this for the answer IFRS News February 2015 01 02 15 The February 2015 edition of IFRS News covers Financial volatility Accounting implications Revenue TRG January meeting IFRS in the EU A good idea Cannon Street Press Disclosure initiative Employee benefits and Questions and answers W for Written options INT2015 05 IFRS 9 Hedging in practice Frequently asked questions 30 01 15 Many companies are now considering IFRS 9 the new accounting standard on financial instruments IFRS 9 addresses all the relevant aspects on the accounting for financial instruments including classification and measurement impairment of financial assets and general hedge accounting This publication presents a number of frequently asked questions and focuses on just one topic in IFRS 9 general hedge accounting INT2015 04 Alternative financing for extractive industries 27 01 15 Globally the extractive industries oil gas mining and metals have suffered a lack of investor confidence multi billion dollar write downs poor returns volatile commodity prices and escalating operating costs Compounding this challenge the typical sources of funding might be more difficult to find particularly in times when the equity or debt markets are not welcoming Companies continue to look to alternative sources of finance and creative deal structures for growth and funding This In depth helps identify the key features of the deal and how those features impact the accounting INT2015 03 Distinguishing a business from an asset or a group of assets pharmaceutical and life sciences industry 23 01 15 Pharmaceutical biotech medical device and other life sciences companies frequently deal with the highly judgmental and complicated area of determining whether an acquisition investment or license should be accounted for as a business combination or an asset acquisition This distinction matters as the accounting for a business combination varies significantly from the accounting for an asset acquisition particularly in the pharmaceutical and life sciences industry This In depth discusses the issue and some illustrative examples INT2015 02 IFRS 9 Expected credit loss disclosures for banking 20 01 15 IFRS 9 introduces significant additional disclosure requirements relating to credit risk and expected credit loss allowances Understanding the data and systems needed to meet these new requirements will be critical to ensuring the completeness of IFRS 9 project scopes thereby avoiding revisions later in the project that could be costly and jeopardise project timings Considering these disclosure requirements as part of the broader consideration of internal management reporting and investor communications will also likely deliver significant benefits This In depth sets out key considerations and what they will mean in practice INT2015 03 Consolidation considerations for Venezuelan subsidiaries 15 01 15 Venezuela is a hyper inflationary economy and the government maintains a regime of strict currency controls Multinational companies are facing significant difficulty in repatriating earnings from Venezuelan subsidiaries In brief INT2015 03 discusses the issue Convergence is it worth it 13 01 15 Convergence is it worth it INT2015 02 Top 5 tips for impairment reviews of non financial assets 12 01 15 Recent months have been marked by increased volatility in global markets This environment could lead to revised budgets and forecasts with an expectation of lower cashflows from existing non financial assets This In brief highlights the top 5 tips to focus on when completing your impairment review for non financial assets INT2015 01 Disposals seller accounting for contingent consideration pharmaceutical and life sciences industry 07 01 15 Contingent consideration arrangements in acquisitions and disposals are common within the pharmaceutical and life sciences industry as they can be a convenient way of validating a company s value as well as sharing economic risk between the buyer and the seller In the industry many acquisitions and disposals involve compounds or devices that have not yet received regulatory approval which inherently increases the risk that the degree of commercial success of what is acquired or sold may not be known at the date of acquisition The focus of this In brief is to discuss the accounting for contingent consideration from the seller s perspective as this is an area where IFRS and US GAAP are not aligned INT2015 01 IFRS 10 and IFRS 12 Questions and answers 02 01 15 IFRS 10 and IFRS 12 were issued in May 2011 Any new standard presents challenges and questions when preparers of financial statements start implementation IFRS 10 retains the key principle of IAS 27 and SIC 12 all entities that are controlled by a parent are consolidated However some of the detailed guidance is new and may result in changes in the scope of consolidation for some parent companies Experience suggests that the new requirements will have the greatest impact on consolidation decisions for structured entities or special purpose entities and for pooled funds managed by a third party This In depth sets out our views on some of the most common issues that arise during the implementation of the new standards Illustrative IFRS consolidated financial statements 2014 Investment property PwC 30 12 14 This publication provides an illustrative set of consolidated financial statements prepared in accordance with International Financial Reporting Standards IFRS for a fictional investment property group IP Group The group prepares its consolidated financial statements in accordance with IFRS as issued by the IASB and is based on standards and interpretations for the financial year beginning on 1 January 2014 Santa s other present the new revenue standard 25 12 14 Santa s other present the new revenue standard Big banks and impairment how do you compare to your peers 19 12 14 Big banks and impairment how do you compare to your peers INT2014 16 Hyperinflationary economies at 31 December 2014 17 12 14 Paragraph 4 of IAS 29 states that it is preferable for all entities that report in the currency of the same hyperinflationary economy to apply IAS 29 from the same date We have listed below those countries that meet the criteria in IAS 29 to be classified as hyperinflationary at 31 December 2014 INT2014 12 A look at current financial reporting issues 16 12 14 In this publication we look at how a sample of European real estate companies have responded to IFRS 13 disclosure requirements in relation to investment properties specifically the quantitative information disclosed about significant unobservable inputs used in fair value measurement and the sensitivity of the fair value measurement to significant changes in those unobservable inputs INT2014 11 Frequently asked questions offsetting financial instruments for investment funds 13 12 14 Offsetting is a complex area of accounting where understanding of the operational and contractual arrangements that an investment fund enters into is key to arriving at the appropriate accounting conclusion A previous in depth was issued in July 2014 entitled offsetting financial instruments for financial institutions This In depth sets out our views on the main questions we are seeing in practice specifically for investment funds INT2014 10 In depth on the IFRS 10 investment entities amendment exception to consolidation for real estate entities 12 12 14 This publication contains a number of questions and answers on the application of the investment entities amendment on the exception to consolidation and assists the management of real estate structures in assessing whether an entity or entities within those structures meet the criteria of an investment entity IASB defines profit or loss but what are the consequences for OCI 10 12 14 IASB defines profit or loss but what are the consequences for OCI IFRS news December 2014 January 2015 01 12 14 The December edition of IFRS news covers the following Joint arrangements IC tentative agenda decisions A present from Santa New revenue standard Year end reporting Top ten reminders Cannon Street Press investment entities Amendments to IFRS 10 and IAS 28 IAS 1 narrow scope amendments IFRS 2 proposed amendments IAS 7 proposed amendments Questions and answers V for Vesting conditions IFRS disclosure checklist 2014 28 11 14 The global version of the IFRS disclosure checklist 2014 has been updated to outline the disclosures required for December 2014 year ends It also contains a section Section H which provides the disclosures required of entities that early adopt IFRSs effective for annual periods beginning after 1 January 2014 Illustrative IFRS financial statements 2014 Investment funds PwC 24 11 14 This publication is based on the requirements of IFRS standards and interpretations for the financial year beginning on 1 January 2014 The new standards and amendments effective for annual periods beginning on 1 January 2014 which are relevant to investment funds include Amendments to IAS 32 Offsetting financial assets and financial liabilities and Amendments to IFRS 10 IFRS 12 and IAS 27 Investment entities The guidance and illustrative disclosure on these amendments are contained in either the main body of the financial statements or an attached appendix and are largely consistent with our 2013 publication INT2014 15 Investigations into state aid 20 11 14 The European Commission EC has announced an investigation into whether certain income tax legislation and rulings of European Union EU member states constitute unlawful state aid State aid is an EC term that refers to forms of public assistance given to entities on a selective basis that has the potential to distort competition and affect trade These developments and similar investigations of other jurisdictions might require consideration in the context of uncertain income tax positions In brief INT 2014 15 looks at the details INT2014 14 Research and development funding arrangements Accounting under IFRS 15 11 14 R D funding arrangements between pharmaceutical companies and financial investors are often very complex and can last for many years over the different phases of a product s life cycle all the way from an early stage development project through to a marketed product Differing levels of risk and reward may be transferred between parties depending on the stage in a product s life cycle that an agreement is signed When negotiating these arrangements Pharma and financial investors often have competing priorities This publication looks at the details Illustrative IFRS consolidated financial statements for 2014 year ends 10 11 14 This publication provides an illustrative set of consolidated financial statements prepared in accordance with IFRS for a fictional manufacturing wholesale and retail group IFRS GAAP plc IFRS GAAP plc is an existing preparer of IFRS consolidated financial statements This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2014 Areas in which presentation has changed significantly since 2013 are highlighted Significant changes include disclosures of the offsetting of financial assets and liabilities under IFRS 7 and enhanced impairment disclosures under IAS 36 The IFRS Interpretations Committee Is it doing enough 01 11 14 In this blog Mary Dolson discusses the role of the IFRS Interpretations Committee and if they are doing enough to support the consistent interpretation and application of IFRS IFRS News November 2014 01 11 14 The November edition of IFRS news covers the following Revenue TRG October meeting EFRAG New governance structure ESMA enforcement priorities Cannon Street Press Leases Conceptual Framework Research agenda Questions and answers U is for underlying and The bit at the back IFRS pocket guide 2014 30 10 14 Our IFRS pocket guide 2014 provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to August 2014 This quick reference guide is intended for a variety of audiences including finance directors financial controllers and other members of the finance team as well as broader management actuaries lawyers merchant bankers and analysts Rate regulation solving problems you didn t know you had 24 10 14 In this blog Andrea Allocco discusses rate regulation Illustrative condensed interim financial statements 2014 19 10 14 This illustrative set of condensed interim financial statements reflects IFRSs in issue at 1 March 2014 that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2014 Preparers should check for IASB pronouncements made after 1 March that may apply to their interim financial statements A comparison of IFRS and US GAAP 2014 14 10 14 This publication is designed to alert companies to the major differences between IFRS and US GAAP as they exist today and to the timing and scope of accounting changes that the boards standard setting agendas will bring INT2014 09 IFRIC 21 Levies 10 10 14 In May 2013 the IASB issued IFRIC 21 Levies which clarifies the existing guidance in IAS 37 Provisions contingent liabilities and contingent assets for recognising an obligation to pay a levy that is not income tax The interpretation could result in recognition of a liability later than previously particularly in connection with levies that are triggered by circumstances on a specific date INT2014 13 Change in timing for recording the annual pharmaceutical fee 09 10 14 New US regulation accelerates recognition of the annual fee on sales of branded prescription drugs in Q3 resulting in a double hit to income in 2014 for many pharmaceutical manufacturers and importers Deferred tax where imaginary numbers meet accounting 05 10 14 In this blog Dave Walters discusses the complexity of measurement issues when calculating deferred tax IFRS 9 not just for banks 01 10 14 In this blog Jessica Taurae discussed IFRS 9 and the impact it will have on entities outside of the financial services sector What is this blog for 01 10 14 In this blog Mary Dolson gives an insight into what the IFRS blog is all about and encourages readers to engage in debate around the issues covered in the blog What might Warren Buffet contribute to the IFRS 3 Revised post implementation review 01 10 14 In this blog Dave Walters discusses Warren Buffet s views on the IFRS 3 Revised post implementation review IFRS quarterly update September 2014 01 10 14 The September 2014 IFRS quarterly update is a publication that outlines the IFRS reporting requirements as at 30 September 2014 It the standards that apply at this date and the standards are published but effective at later dates and hence required to be disclosed plus a summary of the latest topical issues IFRS news October 2014 01 10 14 The October edition of IFRS news covers the following Conceptual Framework IASB takes debt versus equity off the table Leases IASB holds the line on a single model Financial reporting Calling time on the blame game IFRS in the EU EC consultation Cannon Street Press IFRS 10 and IAS 28 amendments Annual Improvements 2012 14 ED on fair value PxQ Rate regulated activities DP Disclosure initiative Insurance redeliberations Questions and answers T is for Translation of foreign currencies INT2014 08 Measurement of joint operations Reading between the lines 11 09 14 Measurement of a joint operation JO is largely unaddressed in IFRS 11 Joint arrangements and as such some diversity in practice has developed In depth INT2014 08 walks through some common JO measurement issues discussing the measurement approach es observed under this guidance It also covers the recent amendment to IFRS 11 which requires the application of IFRS 3 to transactions where an investor obtains an interest in a JO that constitutes a business The guidance is mandatory from January 2016 prior to which a policy choice is available and must be applied consistently for each arrangement INT2014 07 Amendments to classification of bearer plants 10 09

    Original URL path: http://www.pwc.com/gx/en/services/audit-assurance/ifrs-reporting/publications.html (2016-02-10)
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  • Video library from Total retail survey of online shoppers: PwC
    Legal People and organisation Sustainability climate change Tax About us Global Annual Review Our leadership team Code of conduct Corporate responsibility Network governance Our contribution to the debate Genesis Park Diversity and inclusion Analyst relations Alumni Member firms worldwide Live events and discussions Strategy Research insights View featured Browse by issue Browse by industry Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Video library Total Retail Global survey of online shoppers Global shopper behavior at a glance Retail executive interviews Deckers Brands Kalahari Merkle RKG Migros Pick n Pay Shop Direct Stylinity Tencent West Marine Retail category data Books Clothing and footwear Consumer electronics DIY Furniture and homeware Grocery Health and beauty Household

    Original URL path: http://www.pwc.com/gx/en/industries/retail-consumer/global-multi-channel-consumer-survey/video-library.html (2016-02-10)
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