2004 CFO Compensation Survey

With stock options tainted, pay packages grow more diverse — and smaller.

Euro Clash

Removing tariffs is easy. Breaking down social barriers to trade is hard.

Goodwill to All Pieces

Are companies properly valuing and assigning acquired intangibles to business units?

The Holes in Black-Scholes

Valuing stock-option grants with Black-Scholes may cause some confusion on the income statement.

Questions of Value

Is fair-value accounting the best way to measure a company? The debate heats up.

Did the SEC Gut Sarbanes-Oxley?

The SEC put much of the Sarbanes-Oxley Act into effect by passing a slew of new rules. Here’s what was proposed and what was disposed.

Partial Clearing

Budgeting software isn’t the key to corporate finance reform, but it can help CFOs manage expectations in a sinking economy.

This buyer’s guide will explain how some CFOs cope under the added stress of Sarbanes, in addition to provide a list of vendors for 2002 B&P software.

Align the Books

The gap between the numbers reported to shareholders and to the taxman is growing. Critics contend it’s time to explain why.

Reporting: See-Through Finance

The market’s distaste for complex financing could raise your company’s cost of capital, even if you comply with new reporting rules.

We Can Work It Out: The 2002 Working Capital Survey

The 2002 Working Capital Survey (sixth annual conducted jointly with REL Consultancy Group) reveals ways to reduce working capital without punishing customers or suppliers. But the alternatives aren’t totally pain-free.

Editor’s Note: I find the 2002 Working Capital Survey Charts (last page) a very useful benchmark/CI tool.

On the Same Page

U.S. and international standard setters are coordinating their efforts to craft a common language for business.

Federal Offenses

We the people of the United States have a hard time keeping our finances in order. Our corporations may practice the world’s most rigorous financial reporting (some recent debacles notwithstanding), but our government does not. Agencies with such lofty responsibilities as establishing justice, ensuring domestic tranquility, and providing for the common defense have a hard time even producing a financial statement. Those that do produce … [ Read more ]