Risk Management: Page
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CFOs rethinking cost savings of just-in-time supply chains
Pandemic-related disruptions made it clear a broader strategic approach is needed even once the supply and demand equilibrium is restored.
By Ted Knutson • June 15, 2021 -
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OpinionWhat's behind the SEC's SPAC warrant concerns
In many of the deals, the warrants don't meet an exception in FASB's accounting standards for derivatives. As a result, they're misclassified as equity in the view of the Securities and Exchange Commission.
By Matt Smith and Petar Tomov • June 14, 2021 -
Explore the Trendline➔
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TrendlineNavigating risk in turbulent times
CFOs must help their organizations mitigate risks by balancing the need for both growth and stability.
By CFO Dive staff -
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LIBOR regulators warn of risks of using rates other than SOFR
Regulators urged companies to replace LIBOR with SOFR, warning that other alternative reference rates pose risks of financial instability.
By Jim Tyson • June 14, 2021 -
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CEO, CFO of electric truck maker Lordstown resign; misleading demand alleged
The company’s pre-order demand for its product is called questionable, and it needs more money to begin production by the fall.
By Robert Freedman • June 14, 2021 -
Scenario plan, but don't act, until tax changes clearer
Companies await a squeeze as U.S. and global tax priorities converge to force more tax payments through profit-shifting curbs, other changes.
By Ted Knutson • June 11, 2021 -
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Surging inflation may herald start of long-term price trend, economists say
Long-term forces, such as aging populations and a pullback in globalization, will likely stoke inflation for decades, reversing a trend of slow price gains, economists say.
By Jim Tyson • June 10, 2021 -
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Regulator calls for sunsetting LIBOR in some interest rate swaps in July
A Commodity Futures Trading Commission subcommittee urges a switch in interdealer trading of interest rate swaps from LIBOR to SOFR on July 26.
By Jim Tyson • June 9, 2021 -
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SPAC lawsuits surge over disclosure claims: attorney
Securities and Exchange Commission guidance on SPAC disclosures has spurred a rise in litigation in New York State courts — almost 40 in the past six months.
By Jim Tyson • June 8, 2021 -
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Gensler says SEC may tighten rules to avert insider-trading abuses: WSJ
SEC Chair Gary Gensler said he has asked agency staff to “use all the tools in our toolbox” to punish executives who abuse plans for trading in their own company’s shares.
By Jim Tyson • June 7, 2021 -
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SPAC warrant restatements won't hit credit, Moody's says
Amending past financial statements to account for the shift in warrant accounting from equity to liability is just a technical change, according to an analysis.
By Robert Freedman • June 7, 2021 -
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Fed selling of corporate bonds may cause debt issuance 'hiccups': Moody's
A Federal Reserve plan to sell corporate bonds and wind down an emergency credit program won’t significantly alter valuations but signals a change in sentiment, Moody’s Analytics said.
By Jim Tyson • June 4, 2021 -
Carol Highsmith. (2005). "Apex Bldg." [Photo]. Retrieved from Wikimedia Commons.
FTC scrutinizing subscription pricing model
Although the Federal Trade Commission is focused on consumer abuses, the business-to-business side of recurring revenue could be affected if rule changes result.
By Robert Freedman • June 4, 2021 -
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AbbVie used 2017 law to lower taxes to 9.5% from 20%: investigation
The Senate Finance Committee announced an investigation into the pharmaceutical company's global tax practices as Biden pushed a broad effort to boost corporate tax revenue.
By Jim Tyson • June 3, 2021 -
Deep Dive
Avoiding ASC 470 debt modification mistakes
Many companies restructured debt during the pandemic; accounting for that can be fraught with risk if you misapply the rules, reporting specialists say.
By Ed McCarthy • June 3, 2021 -
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Deep Dive5 CFO tips for limiting harm from inflation
Amid signs of rising inflation, economists and financial executives suggest ways that CFOs can buffer against the damage from unstable prices.
By Jim Tyson • June 2, 2021 -
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Musk tweets violated SEC rules, WSJ reports
Tesla and Elon Musk paid tens of millions of dollars in penalties, and its handling of performance-based communications continue to raise Securities and Exchange Commission concerns.
By Robert Freedman • June 2, 2021 -
Opinion
CFOs' essential role in promoting employee mental health
For professional accountants, mental health issues heighten the risk of not identifying errors in financial reports or spotting indicators of fraud.
By Russell Guthrie • June 1, 2021 -
Courtesy of NRDC
Nearly 40% of large companies pose biodiversity threat: Moody's ESG study
A Moody’s study aimed at measuring “biodiversity risks” in investment and lending portfolios found that 38% of 5,300 global companies operate at least one facility causing loss of habitat.
By Jim Tyson • May 28, 2021 -
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Gensler pledges tough SEC scrutiny of SPACs, warning of fraud risk
The SEC will “closely look” at each stage of SPAC financing to ensure adequate investor safeguards, Chair Gary Gensler said in congressional testimony.
By Jim Tyson • May 27, 2021 -
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AI will yield biggest return in CFO spending during coming decade: Gartner
Spending on artificial intelligence will help CFOs achieve outperformance more than any other investment, Gartner predicts.
By Jim Tyson • May 26, 2021 -
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New data analysis may help predict pandemic recovery: AstraZeneca FP&A head
The coronavirus sped up adoption of automation at AstraZeneca and generated datasets that may help forecast recovery, according to the company's FP&A director.
By Jim Tyson • May 25, 2021 -
CFOs can be on the hook for investigations — even after they leave
CFOs can expect more cooperation clauses in employment and severance agreements as companies angle for greater control over their response to legal inquiries.
By Ted Knutson • May 21, 2021 -
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Legislation needed to smooth transition from LIBOR: Fed official
The Federal Reserve will bar the use of LIBOR in contracts after December 31, Vice Chair Randal Quarles said, underscoring the need for legislation to smooth the switch to a new reference rate.
By Jim Tyson • May 20, 2021 -
SCOTUS ruling makes it easier to sue IRS
The court opens the door for companies to challenge the IRS without having to first pay a tax penalty that, ultimately, they might not owe.
By Robert Freedman • May 20, 2021 -
Courtesy of Honda
Labor shortages, rising wages intensify inflation threat: Summers
Despite rising wages, many companies are short on workers, signaling a growing threat of inflation, former Treasury Secretary Lawrence Summers said.
By Jim Tyson • May 19, 2021
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