Publications

This report covers the time period of July 2008 through October 2008 (Q3). The report will be published on a quarterly basis.

In this industry supplement we examine data from 191 Transportation and Logistics (T&L) companies in 35 countries and compare and contrast their views with those of executives across all industries (as well as T&L executives interviewed in our 2005 survey).

PwC’s service offerings are staffed with highly qualified, experienced individuals and leaders in our profession. We provide services for deep sea, short sea and inland shipping companies, port authorities and terminal operators in the areas: audit and assurance, business advisory and global tax.

This report examines some of the challenges such a scheme will pose aircraft operators and takes a look at the industry’s present readiness to meet the resultant monitoring and reporting obligations and strategic and operational challenges, based on a survey among leading aircraft operators executed in the summer of 2007.

To facilitate shipping companies in making their choice for the optimal regime, PricewaterhouseCoopers compared the European tonnage tax systems for the shipping industry. This report gives you a detailed description of the differences between them and calculation examples, as well as an outline of the background of the tonnage tax regimes.

We believe this report to be truly distinctive, as to our knowledge, there is no other trade report that covers all modes of transportation. This report covers the time period of April 2008 through June 2008 (Q2). The report will be published on a quarterly basis .

We believe this report to be truly distinctive, as to our knowledge, there is no other trade report that covers all modes of transportation. This report covers the time period of January 2008 through March 2008 (Q1). The report will be published on a quarterly basis .

We believe this report to be truly distinctive, as to our knowledge, there is no other trade report that covers all modes of transportation. This report covers the time period of October 2007 through December 2007 (Q1). The report will be published on a quarterly basis .

We believe this report to be truly distinctive, as to our knowledge, there is no other trade report that covers all modes of transportation. This report covers the time period of July 2007 through September 2007 (Q1). The report will be published on a quarterly basis.

Sustained profitability in many sectors, increasingly international operations and ever more sophisticated tax authorities are leading shipping companies to look at effective ways to align their corporate, operational and tax structures.

Fraud has continued making headlines into the 21st century, yet many executives still believe that “fraud can’t happen in my company”. But fraud does happen, and often – nearly half (45%) of organisations in the Transportation & Logistics industry report having experienced fraud over the past two years, and the actual incidence of fraud may be even higher, as detection can be difficult.

This report provides step-by-step guidance on how to develop an effective antifraud program that addresses not only financial statement risk, but equally important reputation, operational, legal and strategic risks. In addition, it provides a summary of fraud schemes that are common to the Transportation & logistics industry.

IFRS in the shipping business, as in other industries, is much more than how you report your numbers. Embedding IFRS in your organisation offers you the chance to make significant strategic improvements to your systems and processes. Companies that use IFRS as a focus for faster, more efficient and more meaningful internal and external financial reporting can expect business benefits – in terms of greater financial transparency, trust, and comparability of performance. Stakeholders’ expectations, including those of regulators, are rising; the quality of your IFRS reports has a direct impact on their confidence and, ultimately, on your competitive advantage.

IFRS is a fact of business life – not just for companies listed in the European Union who have been required to report under the new standards since 2005, but for all companies that want their financial performance to be widely and easily understood by their stakeholders. Convergence of national standards with IFRS and the wide adoption of full IFRS means that IFRS is the "international language" of accounting.

This publication is one in a series of three that cover the transportation and logistics industry. It explains the major challenges faced by railway companies that are making the transition to, or already apply, International Financial Reporting Standards (IFRS). The other two publications cover the shipping industry and the logistics and post industry.