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26 VALUE: ITS MEANING    32 BUDGETING TRAVEL      36 INSTITUTE NEWS
          AND MEASUREMENT          IN THE PANDEMIC ERA      Get updates on issues      38
          To understand a business’s   Here’s what CFOs should   affecting the profession and
          value, management        know when re-evaluating   your membership.
          accountants need to become  and adjusting COVID-era
          experts in intellectual   travel budgets.         38 MINING FOR TALENT
          capital and its impact on                         As energy and auto
                                     32                     electric vehicles and
          financial performance.                            companies gear up for
                          26                                renewable-energy products,
                                                            the mining industry
                                                            faces a talent crunch that
                                                            could affect production of
                                                            critical metals.














       FROM LEFT: IMAGE BY ALICE MOLLON/IKON IMAGES; IMAGE BY KLAUS MEINHARDT/IKON IMAGES; PHOTO BY KEVIN MOHATT/REUTERS




            United Kingdom                                         CIMA HONORARY OFFICERS
            The Helicon, One South Place. London EC2M 2RB   Paul Ash, FCMA, CGMA  Melanie Kanaka, FCMA, CGMA
            Tel.: +44 (0)20 8849 2251            President, CIMA               Deputy President, CIMA
            United States                        Chair, Association board
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            www.aicpa-cima.com                   Immediate Past President, CIMA
                                                      AMERICAN INSTITUTE OF CPAs (AICPA) VOLUNTEER LEADERSHIP

                                                 Bill Pirolli, CPA/CFF/PFS, CGMA   Tracey Golden, CPA, CGMA
                                                 Chair, AICPA                  Immediate past chair, AICPA
                                                 Anoop Mehta, CPA, CGMA
                                                 Vice chair, AICPA






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          4  I  FM MAGAZINE  I  February 2022
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