Financial Executive: December 2011

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Cover Story

It Was A Very (you-fill-in-the-blank) Year

It Was A Very (you-fill-in-the-blank) Year

If death and taxes are the two certainties of life, debt and taxes have been the two preoccupying economic issues this year — for business executives as well as consumers, politicians and regulators.

Feature Article

International Business: Cracking the Classification Conundrum

Overseas independent contractor or de facto employee? That’s the often difficult choice many multinational employers have to make in determining whether to bring new workers onboard or rely on outside contractors from afar.

Strategy: Be an Early Mover

An “early mover” strategy has the advantage of time, allowing options for decision-making to create enterprise value. Failing to attain such a status can lead to lagging performance and prove fatal to an organization.

FEI@80: The Next 80 Years

We asked leading financial executives and business leaders how the next 80 years of global finance will evolve. Some offered cautious prognoses, others predicted fundamental, sweeping change and one scenario was simply out of this world.

Budgeting: The State of Capital Budget Planning

A new study reveals how companies are managing their processes and dealing with the challenges and risks, as well as identifying ways to streamline and automate the process.

Every Issue

From the President: The Quicksand of Global Economics

Will the U.S. be asked to provide a financial lifeline to Europe? Given the lack of political will in this country to endorse such measures and the response the mere mention of a government bailout elicits today, is it at all possible or likely?

From the Editor: The US Crisis du Jour


News & Reviews


Financial Reporting: How ‘Mandatory’ is Mandatory Auditor Rotation?

Mandatory auditor rotation may bring about a slew of new challenges that could compromise the auditing process and create a more substantial administrative burden for the accounting firm and financial officers of public companies.

Washington Beat: Euro-Crisis Governance: Politicians or Technocrats?

Perhaps the one point of agreement among all the players is that Europe, and by contagion the global economy, stands near the precipice.

Private Companies: Do You Know Who Your Successor Will Be?


Treasury: Scaling an Unstable Mountain of Cash


- digital version


FE Online Exclusives

Online Exclusive: New Disclosures for Multiemployer Pension Plans

The Financial Accounting Standards Board recently issued a final standard significantly revising the disclosure requirements for employers participating in multiemployer pension plans that will be required this year for calendar year-end public entities.