2010 Current developments for directors

Themes for directors in the current environment.
Themes for directors in the current environment.
Business challenges.
Business challenges.
Financial reporting developments.
Financial reporting developments.
Governance Initiatives.
Governance Initiatives.

Navigating changing times

This update brings together insights on emerging developments, and suggested actions for directors. The key issues that stand out in 2010 for directors include business challenges given the state of the economy, the impact of global tax trends, financial reporting and regulatory developments, major ongoing legislative issues, and a special focus on government involvement in business. Select any chapter below, or download the complete  2010 Current developments for directors.

Features

Themes for directors in the current environment Themes for directors in the current environment
Four ideas for directors in these challenging times.

Addressing business challenges, given the state of the economy Addressing business challenges, given the state of the economy
An understanding of the likely economic recovery scenario as well as the broader business trends -- including evolving government policy -- will help directors to prepare for another eventful year.

Focus on governance initiatives Focus on governance initiatives
Policymakers and regulators are exploring changes towards providing enhanced transparency, greater director accountability, and increased shareholder rights.

The impact of global tax trends The impact of global tax trends
It is expected that policymakers will continue to look toward international taxation as one area for potential revenue increases.

Financial reporting developments Financial reporting developments
The pace of change in financial reporting — akin to "drinking from a fire hose" — shows no signs of slowing in the coming years.

Regulatory developments: The SEC is placing a great deal of emphasis on its enforcement programs Regulatory developments: The SEC is placing a great deal of emphasis on its enforcement programs
The SEC is placing a great deal of emphasis on its enforcement programs.

Major ongoing legislative initiatives Major ongoing legislative initiatives
Major legislation is pending in Washington on healthcare and climate change.

Special focus: Government involvement in business Special focus: Government involvement in business
Directors should be aware of the heightened reputational risk when the government has invested in their companies.

Acquiring assets in bankruptcy Acquiring assets in bankruptcy
How a Section 363 sale works.

CAMELS scorecard CAMELS scorecard
Directors can use these criteria, used by bank regulators to evaluate financial strength and quality of management, to evaluate their own companies.