CA Sakshi Jain
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Articles & Critical Analysis

Everything I've written on FP&A, accounting standards, and the CA-to-CFO transition.

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Sep 15, 2025 FP&A

The CA to CFO Transition: What Nobody Tells You

CA Sakshi Jain on the three shifts that separate a technically excellent CA from a strategic finance leader, and what the qualification never teaches you.

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Sep 2, 2025 FP&A

Zero-Based Budgeting

Zero-based budgeting works in specific contexts and fails in others. Here is how I decide when the clean-sheet approach is worth it.

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Aug 18, 2025 FP&A

Rolling Forecasts: Why Your Annual Budget Is Obsolete by February

CA Sakshi Jain on why the static annual budget loses relevance before Q1 ends, and how rolling forecasts give finance teams a planning tool that stays connected to business reality.

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Jul 22, 2025 CFO Leadership

The Audit as a Leadership Tool

How the best CFOs turn audit findings and control frameworks into strategic tools for capital allocation and board confidence.

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Jul 10, 2025 FP&A

KPIs That Actually Matter

Most finance dashboards have too many metrics and not enough decisions. Here is how I build ones leadership uses.

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Jun 28, 2025 CFO Leadership

Risk Mitigation in the Age of AI

How CFOs should think about AI risk: model explainability, audit trail integrity, and where human judgement still wins.

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Jun 20, 2025 FP&A

Scenario Planning That Gets Used

Most scenario plans gather dust. Here is how I build frameworks that leadership actually uses for capital allocation.

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Jun 5, 2025 FP&A

Working Capital Management: The CFO's Lever on Cash

CA Sakshi Jain on why the P&L tells you if a business is profitable and working capital tells you if it is healthy, and how to read the signals before they become a crisis.

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May 10, 2025 FP&A

The Meeting Nobody Looks Forward To: Making Variance Analysis and Monthly Actuals Reviews Impactful

Why most variance analysis describes the past without shaping the future, and how to build the actuals review your CFO actually wants.

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Apr 28, 2025 FP&A

Building a Driver-Based Financial Model

How I structure driver-based models that connect operational assumptions to P&L forecasts and survive quarterly updates.

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Apr 15, 2025 FP&A

Driver-Based Budgeting: Moving Beyond Line-Item Extrapolation

CA Sakshi Jain on why line-item budgeting keeps producing plans that are wrong before Q1 ends, and how a driver-based approach changes the budget conversation entirely.

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Mar 25, 2025 FP&A

Price-Volume-Mix Analysis: The FP&A Tool Most Teams Get Wrong

CA Sakshi Jain on why most PVM bridges are technically correct and analytically useless, and how to build one that actually explains what happened to revenue.

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Mar 5, 2025 Revenue Recognition

Construction Revenue

Over-time vs point-in-time revenue in construction contracts, and how the method choice reshapes your quarterly P&L.

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Feb 10, 2025 FP&A

The Margin Illusion: Decoding Mix Variance in Your Revenue Bridge for SaaS Success

CA Sakshi Jain on why a SaaS business beats its logo target by 20% and still misses revenue, and how mix variance explains it.

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Jan 15, 2025 FP&A

Mastering the Revenue Bridge: From Accounting to FP&A Strategy

How to build a price-volume-mix revenue bridge that explains not just what happened to revenue, but why, and what the CFO needs to decide next.

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Dec 5, 2024 Revenue Recognition

SaaS Revenue Recognition

How SaaS revenue recognition under ASC 606 shapes ARR, EBITDA, and the metrics investors actually watch.

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Nov 10, 2024 Accounting Standards

The Hidden Debt: Is Your Balance Sheet Ready for Ind AS 116?

Lease accounting under Ind AS 116, the EBITDA illusion it creates, and what FP&A teams need to model differently as a result.

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Oct 15, 2024 Accounting Standards

The Free iPhone Illusion: Revenue Recognition under Ind AS 115 and IFRS 15

The accounting disconnect between billing and revenue recognition in bundled contracts, and why it creates traps for CFOs, FP&A teams, and dividend decisions.

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CA Sakshi Jain

Sharing insights from the inside of FP&A, audit, and strategic finance. For CAs, CPAs, and finance professionals bridging the gap between technical accounting and forward-looking business strategy.

Expertise
  • FP&A and Driver-Based Financial Planning
  • Finance Business Partnering and Strategic Finance
  • CFO Readiness and Finance Leadership
  • Global Standards: US GAAP, IFRS, Ind AS
  • Revenue Recognition (ASC 606, IFRS 15, Ind AS 115)
  • Financial Statement Audit and Internal Controls
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© 2019–2026 CA Sakshi Jain. All content is my own and doesn't reflect my employer's views. Content licensed under CC BY 4.0.