FASB OKs more timely goodwill impairment testing

Finance teams can wait until their company’s next reporting period to test for any reduction in value.

By Robert Freedman • Feb. 15, 2021

Twitter CFO: Jump in January users after Trump ban

The social media platform added more daily active users in January, the month Trump was banned, than the average of the last four Januarys, Ned Segal told CNBC. 

By Jane Thier • Feb. 10, 2021

Explore the Trendline➔

CFO best practices in the evolving generative AI era

As the initial frenzy around the launch of generative artificial intelligence subsides, a new GenAI era appears to be taking shape.

By CFO Dive staff

Survey: CFOs plan to shore up reserves against pandemic, other risks

CFOs are reacting to the pandemic-induced downturn by reshaping risk strategies and cushioning against future shocks, a Euler Hermes survey finds.

By Jim Tyson • Feb. 9, 2021

Hershey's CFO: Stay-at-home mandates 'played to our strengths'

When 2020 showed "just how precious" family rituals and traditions are, classic Hershey's products reaped the benefits, CFO Steve Voskuil said.

By Jane Thier • Feb. 8, 2021

CFOs turn to shelf registrations to position companies for capital raises

Filings can have a short-term negative impact. But when the timing is right, they help companies move quickly with stock and other offerings.

By Robert Freedman • Feb. 7, 2021

Chipotle remains 'impressive' despite share price drop, CFO says

Despite the pandemic, in no region has Chipotle’s digital business dropped below 40%, which is CFO Jack Hartung’s "rough floor" for online sales, he told Barron’s.

By Jane Thier • Feb. 7, 2021

Study: States cut corporate taxes despite pandemic-induced shortfalls

A plunge in tax revenue caused by the downturn in 2020 did not discourage several states from trimming corporate income taxes.

By Jim Tyson • Feb. 4, 2021

Former WageWorks CEO, CFO fined for improperly recognizing revenue

The penalty includes clawbacks of the executives’ incentive-based compensation.

By Robert Freedman • Feb. 3, 2021

SEC appoints policy advisor to advance new initiatives on ESG

The appointment of an ESG advisor by the acting SEC chair follows commitments by President Biden to redouble efforts to combat climate change.

By Jim Tyson • Feb. 2, 2021

GAAP is obsolete; treat talent like the asset it is

The intellectual workforce that drives company growth should be capitalized and amortized like traditional production investments. 

By Marvin Weiss • Feb. 1, 2021

ESG, SPAC trends converge with AppHarvest capital raise

Following its entrance to the public market on Monday, former Impossible Foods CFO David Lee says the agricultural tech company has no intentions of being a "precious small player."

By Jane Thier • Feb. 1, 2021

5 CFO tips for tapping today's abundant capital

Record monetary and fiscal stimulus is flooding markets with liquidity, giving CFOs an unusual opportunity to improve capital structure.

By Jim Tyson • Jan. 29, 2021

Survey: 42% of retail CFOs expect to restructure as industry revenue declines persist

While struggles and distress abound, many retail CFOs are investing in e-commerce and other channels as the pandemic reshapes the industry, a BDO survey found. 

By Ben Unglesbee • Jan. 25, 2021

Deregulation critic Allison Herren Lee named acting SEC chair

The financial regulation specialist has been a voice against weakening the oversight structure protecting investors.

By Robert Freedman • Jan. 23, 2021

SEC to take harder line on financial reporting, attorneys say

COVID-19 and ESG disclosures, information controls and SPACs could receive increased scrutiny, along with accuracy of filings as part of Biden’s SEC approach. 

By Robert Freedman • Jan. 21, 2021

IRS postpones date for companies to repay deferred payroll taxes

Companies now must repay 2020 taxes delayed as part of pandemic-related relief by Dec. 31, rather than April 30.

By Jim Tyson • Jan. 21, 2021

Yellen: Small business, COVID-19 aid more important than deficits right now

The Biden Administration wants to amend rather than repeal the 2017 tax law by eliminating some benefits to large companies and the highest-income taxpayers, the Treasury nominee said during her confirmation hearing.

By Jim Tyson • Jan. 20, 2021

Zoom raises $2B in stock offering, preferring flexibility of equity

Zoom's equity raise exceeded its initial target and provides additional flexibility on the balance sheet.

By Jim Tyson • Jan. 20, 2021

Former Clinton CFO, CFTC head Gary Gensler expected to be named SEC chief

Should the Senate confirm the long-time Washington policymaker, he will likely prioritize ESG reporting and tighter regulatory safeguards.

By Robert Freedman • Jan. 14, 2021

North American M&A deal volume hits record Q4, survey finds

Although deal-makers shook off the pandemic during the fourth quarter, total global transactions fell last year to the lowest level since the mortgage finance crisis.

By Jim Tyson • Jan. 12, 2021

As fraud rises, CFOs must approach numbers skeptically, report finds

Executives might be committed to accuracy, but middle managers and others throughout the organization must be on board, too.

By Robert Freedman • Jan. 12, 2021

Middle market CFOs predict 'extraordinary' growth in 2021, survey finds

After an unprecedented year, CFOs anticipate recovery and new opportunities, the 2021 BDO Middle Market CFO Outlook Survey, released Monday, found.

By Jane Thier • Jan. 11, 2021

Top red flags CFOs accidentally raise on earnings calls

Transparency is typically the issue when finance leaders' comments spark concern.

By Ted Knutson • Jan. 7, 2021

2020 CFO Dive trends to watch

Jan. 5, 2021

FASB expected to look at goodwill, expense reporting this year

The two issues could prove contentious for the accounting standards organization. 

By Jim Tyson • Jan. 4, 2021