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20 INNOVATIVE            26 USING EXCEL                                    34 INSTITUTE NEWS
          WAYS TO FINANCE          TO CALCULATE AN                                   Get updates on issues
          SUSTAINABILITY           INVESTMENT PAYBACK                                affecting the profession and
          PROJECTS                 PERIOD                                            your membership.
          Alternative sources of   Excel MVP Liam Bastick
          funding are available to help   describes a method to work                 36 VALUING HERITAGE
          avoid risks associated with   out the time to recoup an                    Rome’s Colosseum has an
          unsustainable business   initial investment that allows                    intangible “existence” value
          strategies and practices.  for irregular cash inflows.            32       that’s greater than its direct
                                                                                     and indirect economic
          24 TIPS TO AVOID                                                           value, according to a
          LONELINESS WHEN                                   32 HOW FINANCE           research estimate.
          WORKING FROM HOME                                 LEADERS CAN DEVELOP
          Getting outside, using the                        CREATIVITY IN             36
          phone, and making careful                         THEIR TEAMS
          use of messaging apps can                         By fostering collaboration and
          stave off feelings of isolation                   creating a safe environment
          when working remotely.                            for failing fast, CFOs can
                                                   26       allow creativity to thrive so
                                                            employees achieve greater
                                                            results within the business.










            United Kingdom                                           CIMA HONORARY OFFICERS
            The Helicon, One South Place. London EC2M 2RB   Melanie Janine Kanaka, FCMA, CGMA  Sarah Ghosh, FCMA, CGMA
            Tel.: +44 (0)20 8849 2251
                                                    President, CIMA              Deputy President, CIMA
            United States                           Co-chair, Association board
            220 Leigh Farm Road, Durham, NC 27707-8110                           Simon Bittlestone, FCMA, CGMA
            Tel.: +1 919-402-4500                   Paul Ash, FCMA, CGMA         Vice-President, CIMA
            www.aicpa-cima.com                      Immediate Past President, CIMA
                                                        AMERICAN INSTITUTE OF CPAs (AICPA) VOLUNTEER LEADERSHIP

                                                    Anoop Natwar Mehta, CPA, CGMA  Bill Pirolli, CPA/CFF/PFS, CGMA
                                                    Chair, AICPA                  Immediate past chair, AICPA
                                                    Okorie Ramsey, CPA, CGMA
                                                    Vice chair, AICPA






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