The leadership journal
An upfront receipt can be a commercial success while most of the service remains ahead. I examine why finance must preserve both facts rather than let one measure stand in for the other.
Read the essayOur research-line review separated an allocated loss from the costs that would disappear. I examine why a CFO needs a decision comparison alongside the reporting account.
Read the essayWe paid a first-year premium for a shorter data licence. I examine the actual commitment behind an annualised discount and why uncommitted future spending is not automatically a saving.
Read the essay