Global Markets

Adding IFRS convergence on top of recent FASB changes would mean re-implementing derivatives accounting for a third time.

On its 75th anniversary, the SEC has launched an initiative to make disclosure information more transparent to investors.

More companies are voluntarily enacting polices requiring errant executives to return cash and stock incentives if erroneous reporting leads to a restatement.

Consolidation in the business intelligence space gives rise to mega-vendors, but don't count best-of-breeds out just yet.

Proposed financial reporting changes would reduce complexity for investors and corporates alike and make comparing performance among companies easier.

In uncertain times where even the Fed is taking unprecedented steps in efforts to jump-start the economy, finance executives need help. In this and two following stories, economists weigh in on credit risk, global inflation and profit potential.

With consumers now cutting back on purchases, causing pain throughout the economy, corporate bankruptcies are on the rise. Companies need to use hedging tools now more than ever.

FASB's latest overhaul would swap FAS 133's special hedge accounting, like the shortcut method, for a fair-value approach.