This article comes from a recent study of CFO's in the US.

As companies absorb all the financial reporting changes for 2006—and look ahead to the coming year—Financial Executives International (FEI) offers the following list of the top 10 financial reporting challenges for 2007:

1. Internal Controls
2. Uncertain Tax Positions
3. Extensible Business Reporting Language (XBRL)
4. Fair Value
5. Servicing Assets and Liabilities
6. Complexity in Financial Reporting
7. Derivatives
8. Pensions
9. Earnings per Share (joint)
10. Business Combinations
    

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