Costco is taking the Trump administration to court, arguing it’s entitled to tariff refunds before liquidation deadlines shut the door for good.

The company claims importers may lose the legal right to recover duties if Customs closes the window; essentially turning millions in tariff payments into sunk cost overnight.

This is the first major retailer openly challenging the system under the new tariff environment, and it won’t be the last. If the courts side with Costco, the floodgates could open.

Debate: Are retailers justified in fighting for refunds, or will this turn into another tariff-era loophole CFOs exploit until regulators slam it shut?

The latest ISM numbers paint an ugly picture: new orders down, production dipping, and sentiment worsening across industrial sectors.

An economist at S&P Global called the state of manufacturing “more worrying the more you scratch beneath the surface.”

Strong consumer spending has masked a weakening industrial base; but CFOs in manufacturing-heavy sectors are feeling the squeeze already.

Debate: Is manufacturing signaling a broader downturn ahead… or is this just a structural reset as capital shifts toward AI, logistics, and services?

Keith Taylor, who has shaped Equinix’s financial strategy through its entire evolution, will step down in 2026.

Equinix is now a cornerstone of global cloud and AI infrastructure; and the next CFO inherits a sector where capex, energy costs, and geopolitical risk are rising fast.

A leadership transition at a company this important is never just symbolic.

Debate: Does a CFO change at a digital infrastructure giant hint at strategic repositioning… or is it simply generational turnover after an unusually long run?

Sleep Number appointed Amy O’Keefe as permanent CFO, replacing the interim leader who exits Dec. 12.

The company is still battling declining demand, high inventory pressure, and a bruised balance sheet. A permanent CFO signals confidence or urgency.

Do CFO transitions during turnarounds usually stabilize companies… or do they expose deeper structural issues that leadership hasn’t addressed yet?

For years, companies relied on IFRS guidance for accounting government grants because GAAP offered almost nothing.

FASB finally closed the gap with a new update that standardizes recognition and disclosure.

This is more than an academic fix. grants touch revenue, cash flow timing, and compliance risk across multiple industries.

Will standardized rules simplify reporting… or create yet another layer of audit scrutiny companies aren’t ready for?

Walmart’s org-wide AI deployment is accelerating, and industry analysts say the retail giant is moving from “fast follower” to “first mover.”

Internal AI tools now touch logistics, pricing, search, store ops, replenishment, and workforce management. Executives describe this as “just the beginning.”

After years of playing catch-up in e-commerce, Walmart is now building AI infrastructure at a scale most retailers can’t match.

Is Walmart becoming the unexpected AI winner in retail… or will legacy systems eventually slow down their momentum?

Consumers are shifting to digital wallets faster than regulators can respond. New features roll out monthly, cross-border functionality expands, and payment data now flows through ecosystems no one fully oversees.

Regulators warn they’re struggling to keep pace with fraud patterns, data privacy risks, and platform dominance.

For CFOs, digital wallet adoption affects fraud exposure, settlement timing, chargebacks, and revenue recognition.

Do regulators need to intervene now before the digital wallet economy becomes too big to police… or is interference the bigger risk to innovation?

The phrase “K-shaped economy” is suddenly everywhere in earnings calls and strategy memos.

Why? Because it neatly explains the current mess: upper-income households still spending, lower-income households tapping out, and mixed macro indicators that don’t align.

Unemployment is low, hiring is slow, sentiment is weak, and luxury spending keeps climbing. No single narrative fits, so the K-shape is becoming the go-to executive shorthand.

Debate: Is the K-shape a real economic pattern… or just a convenient buzzword for avoiding tougher questions about uneven recovery?

Consumer sentiment ticked up to 53.3 in December; still gloomy, but slightly better than November.

The contradiction? People say they’re worried, but wallets tell a different story.

• Black Friday: $11.8B (record)

• Cyber Monday: $14.25B (record)

Meanwhile, Ulta and Victoria’s Secret both reported sales that show shoppers are complaining… while buying more.

It’s the new normal: vibes are down, spend is up.

Are consumers irrational, or are they simply adapting by spending through the uncertainty?

China recorded more than $1 trillion in goods trade surplus so far this year, a 5.4 percent jump.

Despite geopolitical tension, tariffs, and supply chain re-shoring rhetoric, China’s export machine remains unmatched.

Low-cost manufacturing plus deep infrastructure continues to beat Western industrial policy; at least for now.

Is China’s strength a sign of global dependency… or proof that reshoring efforts still lack real momentum?

Paramount is accusing Warner Bros.’s sale process of being “tainted” after losing out to Netflix; and is now backing Skydance’s hostile bid.

Skydance says its all-cash offer gives shareholders $17.6 billion more than the current deal.

Hollywood hasn’t seen a takeover battle this messy in years.

It’s high-stakes M&A mixed with legacy-media chaos.

Will cash win the fight for Warner Bros., or is this just another chapter in the industry’s consolidation drama?

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