Delivering insight will make you valuable. Delivering information will make you obsolete. The classic definition of financial reporting is to provide an account of what happened. This is a rearview-mirror function. It’s passive. It’s what machines are designed to do. When you search for a path to leadership, you get the same tired advice: be a better business partner,” leverage technology. This is meaningless without a tangible method. There are 2 layers to any financial communication: