Expert on in-house corporate tax Nancy Manzano provides World Finance with insight into US country-by-country reporting regulations, with one definitive question in mind, what exactly has changed?

US banking giant reveals decline in quarterly profits as a result of more fines over its conduct

Banks and politicians have been trying to dump the fair value accounting rule. Given our current economic circumstances that would prove only to be a mistake

The Securities and Exchange Commission has high hopes for XBRL reporting, but it needs to convince companies of the benefits

International watchdogs must ensure consistency of market rules, says Luke Jeffs

A look at how growth in cross-border banking and the centralisation by banks of key business functions are the main market trends affecting banking supervision in Europe today