Deep Dive: Page 3
Industry insights from our journalists
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ESG to transform CFO role
Now that the Big Four have agreed on a set of metrics, the path forward is becoming clearer for standardized corporate ESG reporting.
Ted Jackson • Oct. 18, 2020 -
CFOs must grapple with pandemic-related payroll tax nexus
With employees working remotely, often in another state from the office, payroll tax and other calculations are complicated by economic nexus issues.
Ed McCarthy • Aug. 24, 2020 -
CFOs urged not to wait on devising LIBOR transition plan
Companies face both legal and reputational risk by failing to deal with contracts using the soon-to-be-obsolete benchmark.
Ted Knutson • Aug. 5, 2020 -
'Bonus depreciation' rule fix makes property improvements more attractive
Companies have a new tax incentive to remodel property post-COVID now that qualified improvement property can receive the 15-year recovery treatment, with retroactive relief available.
Ed McCarthy • July 12, 2020 -
When the CFO departs, who steps up?
Every company needs an established talent pipeline to fill the gap when its CFO leaves. But new research from CFO Dive finds that the role — and the way it is filled — is evolving.
Jane Thier • June 18, 2020 -
Need and eligibility keys to avoiding PPP loan liability risk
Document what goes into your decision to apply for a loan to protect yourself and your company if you're hit with an audit or lawsuit, an attorney says.
Robert Freedman • May 25, 2020 -
Goodwill impairment testing during COVID-19 times
Economic uncertainty is forcing finance chiefs to rethink the impairment testing process.
Suzanne Northington • April 30, 2020 -
CFO in the Know: Protecting capital in pre-revenue biopharmas
Last year, bankruptcies multiplied among early-stage drug companies, putting a premium on CFO finance management ideas.
Robert Freedman • March 10, 2020 -
As XBRL in financial reporting matures, focus is on accuracy
The ability to increase financial transparency with machine-readable tags is improving, but few means are in place to ensure data quality.
Ted Knutson • Feb. 25, 2020 -
CFO in the Know: Getting acquired in a 'snack-eat-snack' market
Small food companies often form in hopes of acquisition by giants like Hershey or Mondelez. How can CFOs best help their companies prepare for such large-scale acquisitions?
Jane Thier • Feb. 11, 2020 -
Making the most of new rules on goodwill impairment
New FASB rules for SEC-regulated companies only require one test to be met, but begin impairment calculations early to ensure accurate reporting.
Suzanne Northington • Feb. 3, 2020 -
New credit loss accounting standard expected to pummel retail income
FASB's CECL standard took effect for public banks at the beginning of this year. Analysts at Morgan Stanley say it's going to hit some retailers hard.
Robert Freedman • Jan. 27, 2020 -
CFO in the Know: The 3 most common forecasting errors retail CFOs make
Smart investment on the planning side can help retailers better align forecasts with actual sales.
Robert Freedman • Jan. 14, 2020 -
How a spirits company reduced stranded inventory with rolling forecasts
The company lost sales when its popular products were out of stock, so it stopped using static forecasts to anticipate demand.
Robert Freedman • Dec. 15, 2019 -
Bankrupt biopharmas are rare. 2019 has some worried that's changing.
Eleven biopharmas declared bankruptcy in 2019, more than any other year since at least 2011. Rising market pressures, coupled with legal liabilities, risk more companies falling to zero, experts warn.
Andrew Dunn • Nov. 19, 2019 -
CFO in the Know: Does the beef against beef make financial sense?
As the holidays approach, plant-based protein companies are making a play for the dinner table.
Barbara Ballinger • Nov. 12, 2019 -
What industry gets wrong about cyber insurance
Despite common perception, recovery from a cyber event — such as paying a ransom — cannot be decided by a carrier.
Samantha Schwartz • Oct. 31, 2019 -
CFOs taking closer look at self-funding health insurance
Costs of fully funded programs are increasing 8-10% a year, motivating CFOs to play a more hands-on role in shaping the insurance their company provides employees.
Robert Freedman • Oct. 22, 2019 -
Open enrollment 2019: 8 questions to ask your broker
A data-driven strategy is a key differentiator. Do you have data that can provide an actionable plan?
Jennifer Carsen • Oct. 22, 2019 -
Budgeting consultants tout benefits of rolling forecasts
Don't move from a static annual forecast all at once; start with your business drivers and phase in other metrics later.
Robert Freedman • Oct. 16, 2019 -
These 28 retailers could go bankrupt in the next year
That figure is more than double past watch lists, which are based on an analysis of CreditRiskMonitor data.
Ben Unglesbee • Oct. 2, 2019 -
How to meet states' new economic nexus tax collection obligation
As of last year, companies may be required to collect sales and use tax, even without physical nexus in a state, if it conducts a certain amount of business there.
Robert Freedman • Sept. 18, 2019 -
Living with GILT(I): How to apply the new tax on intangible overseas assets
The Global Intangible Low-Taxed Income (GILTI) calculation is designed to prevent tax base erosion resulting from the transfer of intangible assets to foreign subsidiaries in low-tax countries.
Ed McCarthy • Sept. 15, 2019 -
CFO outlines US company's plan for end-to-end rare earths processing
MP Materials plans to leverage a $2 billion investment from the company's previous owner to put in place the total processing of strategically important rare earths used in electric cars.
Robert Freedman • Sept. 8, 2019
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