ACCOUNTABLE The idea of a global GAAP -
a series of principles agreed upon by the US Financial
Accounting Standards Board and the International Accounting
Standards Board - will be a gradual evolution. but the
one-size-fits-all approach is in question, especially
in Asia where economic differences shape the rules. read the entire
story
FEATURE
PLAYING
FOR KEEPS The Performance 100 is a list of
companies that have both created, and destroyed, wealth on
an epic scale. This year's top-ranking company Samsung Electronics
has more than doubled the money invested in it. Unfortunately,
this is not true of more than a third of the companies onthe
P100 list.
FEATURE
MORE BRICKS IN THE
WALL The classic church-and-state
divide between investment banks and their research departments
was never more abused than during the bull market of the late
1990s. Now, as regulators question the objectivity of analysts,
calls for new rules to ensure a secular kind of independence
are causing concern among CFOs worried about over-regulation.
SPECIAL REPORT: TRADE FINANCE
TRICKS
OF THE TRADE They had to be dragged into Internet
trade finance but now banks are rolling out systems that offer
thoughtful use of the technology.
POINT OF VIEW
FIGHT
FOR INDEPENDENTS Picking
an independent director can be tricky. Here, a private equity
investor gives his recipe for successful selection.
JOB HUNTING
HOW
TO ACE THAT INTERVIEW Executive recruitment expert Jeffrey
Christian shares his thoughts on how to tap real talent. Hint:
turning the tables on your interviewer is the first place
to start.
DEALWATCH
SIZING THE X-FACTOR China Telecom's multibillion-dollar
dual listing is complicated by government meddling.
TECHWATCH
THE NEVER-ENDING
AUDIT New software could change the face
of financial auditing but the jury is still out on whether
it will be for the better - or worse.