Strategy & Operations: Page 12


  • The U.S. Securities and Exchange Commission seal hangs on the facade of its building.
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    Chip Somodevilla via Getty Images
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    SEC declines to confirm whether climate disclosure rule will be upheld if it survives litigation

    The agency told an appeals court it “does not intend to review or reconsider” the rule but did not confirm whether it would enforce it if legal challenges against the rule fail.

    By Zoya Mirza • July 25, 2025
  • FASB board
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    Courtesy of FASB
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    FASB advances GAAP codification refresh

    More than 30 accounting rule updates were affirmed by the U.S. standard setter Wednesday as part of a broad refresh of the codification that underpins GAAP. 

    By July 24, 2025
  • Rutter of ship navigating stormy waters. Explore the Trendline
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    Wire via Getty Images
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    Trendline

    Navigating 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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    Anna Moneymaker via Getty Images
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    What to know about the $7.25 minimum wage

    This week marks the 16th anniversary of the federal minimum wage’s last increase.

    By Ginger Christ • July 24, 2025
  • An aerial view of a highway over Paynes Prairie in Gainesville, Florida.
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    Getty Images
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    Gainesville Mayor braces for another DOGE-style review

    Mayor Harvey Ward will cooperate with the state’s planned audit of the city’s spending, he said, but he “stands by” the city government’s efficiency.

    By July 23, 2025
  • Header image for "Audit Regulators Vow a Tougher Regime"
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    CFO Editorial Staff
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    PCAOB slams Hong Kong auditor of Luckin Coffee

    Luckin Coffee hired the Hong Kong-based auditing firm soon after settling fraud charges brought by the Securities and Exchange Commission in 2020.

    By July 23, 2025
  • Ron DeSantis speaks in a navy blue suit and light blue shirt, at a wooden podium that reads "$2 in 2025" in red about a red gas can over the words "Fueling American Freedom" in blue.
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    Brandon Bell via Getty Images
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    Florida governor, CFO launch DOGE-style local government audits

    The Florida’s DOGE audit announcements come roughly a week after Gov. Ron DeSantis appointed Blaise Ingoglia to become the state’s finance chief.

    By July 22, 2025
  • Wall Street sign with U.S. flags in background
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    IPOs surge 35% in H1 despite policy shifts, market volatility: EY

    Global capital markets this year are apparently adapting to political and geopolitical shocks, improving the outlook for IPOs, EY said.

    By July 22, 2025
  • A container vessel out at sea.
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    Permission granted by Hapag-Lloyd
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    Tariffs to slow spending, economic growth during H2: Conference Board

    Consumers face an average effective tariff rate of 20.6% and a 2.1% short-run increase in prices, the Yale Budget Lab said.

    By July 21, 2025
  • A large office seen from above with workers at multiple open workstations.
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    Office workstations could get even smaller: JLL

    Many employers rightsizing their real estate to align with the hybrid work era are planning to shrink the office space they allot each worker, a report finds.

    By July 21, 2025
  • A customer walks down a grocery aisle.
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    Scott Olson via Getty Images
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    Consumer sentiment edges up on expectations inflation will cool

    Recent stability in consumer sentiment coincides with mixed signals on employment and retail sales.

    By July 18, 2025
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    Getty Images
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    Instant paychecks pose moral dilemma for Yooz CFO

    The accounts payable software company may offer earned wage access benefits to employees. Yooz CFO John Gronen has reservations.

    By July 18, 2025
  • Team of sales people working at the supermarket restocking the retail display.
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    Getty Images
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    Retail sales jump despite consumer worries about tariffs, jobs, economy

    The report of robust spending coincides with warnings by several Federal Reserve officials that import duties in coming months will push up prices.

    By July 17, 2025
  • Orbia CFO Jim Kelly and IMAX CFO Natasha Fernandes during the July 9, 2025 Risky Business event
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    CFO Dive/CFO Dive, data from CFO Dive Risky Business Event
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    IMAX, Orbia CFOs advise wait-and-see tariff approach

    It’s important to keep a watchful eye on U.S. tariff policies as they continue to shift — but sometimes, the most strategic move may be none at all, top financial leaders said.

    By July 17, 2025
  • Erica Williams
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    Permission granted by Erica Williams
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    Williams resigns as PCAOB chair as Trump shakes up financial regulation

    President Donald Trump this year has followed up on a campaign pledge to soften regulation across the full range of U.S. industries, including financial services.

    By July 16, 2025
  • A stack of $20 U.S. bills lay on top of a scattering of more $20 bills.
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    Getty Images
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    Inflation rises to 2.7% as companies shift tariff costs to consumers

    Persistent inflation prompted traders in interest rate futures to all but rule out a reduction in borrowing costs during a Federal Reserve policy meeting on July 29-30.

    By July 15, 2025
  • California state flag and state capitol building in Sacramento
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    California’s CPA bill advances as clock ticks toward deadline

    The accounting industry is closely watching the densely populated Golden State as any licensure changes there are expected to have an outsized impact on the profession.

    By Updated July 16, 2025
  • Mexican President Claudia Sheinbaum presents "Plan México," her vision long-term economic growth. Behind her appears a slide projecting Mexico as one of the United States' top trading partners.
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    (2025). Retrieved from Presidencia de la República.
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    CFOs already feel tariffs biting into margins, sales: KPMG

    It’s unclear how long companies can continue delaying investments as they await tariff certainty without hurting their businesses, KPMG’s Joe Lackner said.

    By July 14, 2025
  • Donald Trump holds up a pamphlet that says "Foreign Trade Barriers" while speaking at a podium.
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    Chip Somodevilla via Getty Images
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    US plans 30% tariffs on EU, Mexico

    President Donald Trump unveiled the new duty rates, set to begin Aug. 1, in separate letters shared on social media Saturday morning. 

    By Max Garland , Phil Neuffer • July 14, 2025
  • The front of a fabric store.
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    Daphne Howland/CFO Dive
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    US corporate bankruptcies hit 15-year H1 high: S&P

    The petition volume this year through June is on pace to make 2025 one of the busiest years for bankruptcy filings in over a decade, according to an S&P Global report.   

    By July 11, 2025
  • Conagra Brands' Healthy Choice meals at a Maryland Wegmans.
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    Christopher Doering/CFO Dive
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    Tariffs, meat to drive inflation, Conagra CFO says

    The food-and-snack maker’s CEO Sean Connolly said tariff-related costs could add more than $200 million annually to the company’s cost of goods sold. 

    By July 10, 2025
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    Samuel Corum via Getty Images
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    Trump’s megabill boosts M&A outlook after slump

    The new law could provide greater tax certainty for dealmaking in an otherwise risky economic and policy environment, analysts say.

    By July 10, 2025
  • A Frost branch in Kyle, Texas is shown, with "Frost" signage on the building.
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    Permission granted by Frost
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    Frost CFO: ‘We are that stable bank in Texas’

    The San Antonio lender has hung its hat on long-term organic growth. “We get to bring in customers that chose us, not that we bought,” said Dan Geddes, a 28-year Frost veteran. “We get to recruit the bankers that want to be with us.”

    By Caitlin Mullen • July 10, 2025
  • President Donald Trump speaks during a cabinet meeting at the White House on July 8, 2025, in Washington, D.C.
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    Andrew Harnik via Getty Images
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    CFOs ‘getting more risk averse’ in Trump economy

    Only one in three CFOs believe now is a good time to take on more risk, down from 60% in Q1, a Deloitte survey found.

    By July 9, 2025
  • An aerial view of a Pasha Hawaii container ship arriving in the Port Of Long Beach near a Cosco Shipping container ship on April 3, 2025 in Long Beach, California.
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    Mario Tama via Getty Images
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    Opinion

    For M&A in 2025, tariff policy presents opportunity

    While it’s understandable dealmakers are pausing M&A and trying to predict where trade policy goes next, these are instincts to try and resist, Deloitte’s Adam Reilly writes.

    By Adam Reilly • July 9, 2025
  • White House Press Secretary, Karoline Leavitt
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    Andrew Harnik via Getty Images
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    Trump rolls out reciprocal tariffs for Japan, South Korea, others

    The U.S. detailed the rates it will impose on imports from certain countries starting Aug. 1 in identical letters shared by the president Monday.

    By Phil Neuffer • Updated July 8, 2025