NSAC Happenings and Latest News - Page 51

FASB Proposes Three Improvements to Leases Standard

Published November 23, 2020

The Financial Accounting Standards Board issued a proposed accounting standards update Tuesday to improve three areas of its lease accounting standard.  For lessors, the proposed changes would amend the classification requirements for leases in which the lease payments are mostly variable by requiring lessors to classify and account for those leases as operating leases. In doing so, FASB said the risk of lessors recognizing ...

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Are You Ready to be Coached?

Published November 16, 2020

Executive coaching can help you achieve higher performance and greater personal satisfaction at work. While you may be aware that you need to make changes — in behavior, mindset, or both — to advance your career, you won’t reap the benefits of coaching unless you’re prepared to fully engage in the process. This requires a substantial investment of time and effort, so before you move forward, the most important question ...

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6 questions to ask to find out if you're an ethical leader

Published November 2, 2020

The director of Ethical Imperatives contends that ethical leaders possess six traits that command, not demand, loyalty.  Unlike the purely ceremonial royals of today, kings of old were absolute sovereigns. They answered to no one. Their word was law. And they held unchecked power over life and death in their hands.  If so, what distinguishes kings from despots? Only this: the way they appear in the eyes of their people.  A ...

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Accounting and Financial Controllers Steer the Ship

Published October 20, 2020

Accounting and financial controllers are some of the hardest-working executives in an organization, but unfortunately, they are often overlooked. There are more than 250,000 controllers in the United States, and 810,000 worldwide, yet CFOs and the C suite seem to get all the media attention.  Around the world, companies and organizations turn to their controllers for everything from compliance to cash flow, internal controls and closing ...

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Risk Alert: COVID-19 and the Return to Work

Published October 20, 2020

The emergence of the novel coronavirus quickly upended the way businesses, including accounting firms, around the United States operated. Shelter-in-place orders prompted millions to pivot nearly overnight to halt business travel, begin working from home, and use virtual conferencing software to substitute for what previously would be in-person meetings and visits.  Now some CPA firm leaders may be considering how to ...

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