Canon ELPH 140 IS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4+ processor. On the other hand, FujiFilm Z700EXR has a
12.0MP 1/2-inch (6.4 x 4.8 mm ) sized CCD sensor and features EXR processor.
Below you can see the ELPH 140 IS and Z700EXR sensor size comparison.
Canon ELPH 140 IS and FujiFilm Z700EXR have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.