Chief Financial Officer
The function designation Chief Financial Officer ( CFO ) from the Anglo-Saxon area corresponds in Germany to the commercial director of a GmbH ( Section 35 GmbHG) or the CFO at stock corporations ( Section 76 (1 ) AktG ).
In the course of internationalization , this designation is sometimes used in German-speaking and other countries, although it has no legal meaning here, but is only an additional designation.
US Public Administration CFOs
In the United States , the CFO Act of 1990 also introduced the CFO to government institutions. In Germany, the budget officer performs this function in public authorities .
Web links
Wiktionary: CFO - explanations of meanings, word origins, synonyms, translations
- CFO Survey: Current state and future direction, IBM 2004 on 1.ibm.com (PDF file; 396 kB, English)
- US Chief Financial Officers Council on cfo.gov (English)