AI & Finance
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AICPA’s SOC 2 Draft Brings AI Into Vendor Assurance
The AICPA’s October 28 announcement of proposed 2027 SOC 2 Trust Services Criteria puts artificial intelligence…
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Alphabet’s AI Buildout Pushes Quarterly Free Cash Flow Negative
Google Cloud doubled, but Alphabet spent more on equipment than operations generated in cash. The finance…
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World Bank Backs Pay-as-You-Go Compute for Emerging Markets
The World Bank’s shared-compute strategy can preserve scarce capital, but pricing, utilization, guarantees and loss-sharing will…
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AI Spending Makes Rate Hikes More Uneven
AI infrastructure demand can remain resilient as higher rates suppress credit-dependent households and non-AI investment. Finance…
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Figma Trades Gross Margin for AI Adoption
Figma is accepting lower gross margins to expand AI adoption. The finance test is whether paid…
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FSB Puts Human Approval Gates Around Agentic AI
The FSB’s final guidance turns human oversight of agentic AI into a control-design question: define authority,…
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GlobalFoundries’ $2 Billion Deal Starts With a 2028 Ramp
GlobalFoundries’ $2 billion TSMC agreement supports new U.S. advanced-packaging capacity, but value still depends on the…
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FICO’s 15% Cut Puts Operating Leverage on Trial
FICO disclosed a 15% workforce reduction and $27 million restructuring charge. The harder finance test is…
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Schneider’s PTC Deal Needs Revenue Synergies to Earn Its Price
Schneider’s $22.6 billion PTC acquisition lowers its valuation multiple only after full-run-rate synergies. Most of the…
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Voluntary AI Audits Need More Than Independence
A voluntary federal AI accord promises internal controls and independent audits. For CFOs and boards, independence…
