How, and why, Bank of New York traded its 338 retail branches for J.P. Morgan Chase's global corporate trust business. A CFO.com exclusive.
New pension rules are supposed to secure employees' retirement. Employers may have other ideas.
The SEC's guidance on how to deal with cumultative errors could result in larger restatements.
Toll Brothers's Joel Rassman on the relationship between the housing slowdown and the public's faith in government.
Finance executives' concerns about the banking industry.
Displaying management's "stewardship" of assets and liabilities is not the main point of financial reporting, says FASB. More than one in four CFOs…
Fair-value accounting could change the very basis of corporate finance.
Think reporting has changed since Enron? Just wait.
Could it be that finance executives really don't mind regulation?
FASB's draft of a new "conceptual framework" that would form the basis for public company accounting spells out a different theory of transparency…