Cover Story

The Best Path Forward 

CFOs blend new and old techniques in a quest for capital spending solutions that allow more flexibility.

Directorship Gains and Pains 

CFOs who hold external board positions swear by the benefits, but the majority who don’t have good reasons for shying away.

Special Report: Intelligent Automation

Mind Games 

Confusion over what ‘artificial intelligence’ is—and is not—poses challenges for CFOs.

Hedging Rules Aim to Cut Reporting Costs 

The accounting standards update drops the requirement to report ‘hedge ineffectiveness.’