This article explores how rising interest rates and advancements in AI are reshaping the SaaS landscape. It highlights the challenges of traditional pricing models and fixed-cost structures in the face of AI-induced productivity changes and variable costs, urging companies to rethink their business strategies.

Revenue recognition is a critical issue for CFOs, impacting both compliance and risk management. The article explores the concept of churn not just as a problem but as a potential business model, highlighting industries where customers do not return, such as dating apps and funeral services, and how these businesses can thrive on a steady influx of new customers instead of relying on customer retention.