FASB struggles with changes that would make private company financial reporting easier – but only if the company remains private.
The accounting standards setter tries to clear up the issue of pushdown accounting and when it can be used.
An audit committee review shows the rental car company overstated GAAP net income for three years.
The brand-new CFO of an energy-technology firm talks about making the transition after 14 years as a venture capitalist.
For second place on the priority list, finance chiefs chose a perennial, budgeting. Periodic forecasting came in third.
In addition, IBM expects 2014 operating earnings per share to decline as much as 4% from 2013.
New to the job, James Schnurr suggests that a U.S. switch to global accounting rules is still not out of the question.
Companies considering an exit strategy that involves being acquired need to be properly prepared.
Among the 10 worst global companies for organizational transparency and country-by-country financial disclosures: Berkshire Hathaway.
In more than half the cases analyzed, a Form 4 filing was available to an institutional investor before it was posted on EDGAR.