The Ledger

CFO Journal: Financial Reporting Considerations: Supply Chain and Labor Disruptions

“For many companies, such disruption is significantly increasing the costs associated with moving goods through the supply chain. If the higher costs are included in inventory, companies should consider whether these costs drive up the cost of the inventory in such a way that adjustments based on the expected net realizable value of the inventory are warranted.”

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FP&A Trends: Best Practices in Implementing the Rolling Forecast

“The main criticism of the traditional budget is that it does not react to what is actually happening in the business during the year. But a Rolling Forecast solves that problem, helping companies to continuously plan (forecast) over a set time horizon.”

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CFO Journal: Financial Reporting Considerations: Forecasts and Inflation

“Inflation, as well as supply chain disruptions and labor shortages, are affecting an increasing number of companies in different industries to varying degrees. And if a company’s business model and operations are affected, it’s likely that its accounting and financial reporting will be as well.”

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CFO Journal: Check it Twice: A Checklist for Rethinking Capital Allocation

CFO Journal came up with a checklist for re-evaluating your allocations strategy – and here are some of the items on that list:

“Data. Do you have the data and insights you need to make informed decisions? Work with your stakeholders to determine what those are, where they need to come from, and how you can get them.

Tools. Where could data analytics, scenario planning, and risk-sensing tools improve your decision-making? Which tools do you already have, and which do you need? Engage your stakeholders on what data they need to generate from their business units.”

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