General Article Archives - Page 18

ACCTFAX Summer 2021 Bulletin Board

Published July 14, 2021

Originally published in The Cooperative Accountant, Summer 2021 Issue ASB PROPOSES TO IMPROVE AND EXPAND HEDGE ACCOUNTINGOn May 5, 2021, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) intended to better align hedge accounting with an organization’s risk management strategies. Stakeholders are encouraged to review and provide comment on the proposed ASU by July 5, 2021. In 2017, the ...

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Utility Cooperative Forum: Do the Benefits of Underground Power Lines Outweigh the Costs?

Published July 8, 2021

Originally published in The Cooperative Accountant, Summer 2021 Issue Overview:America’s reliance on electricity has continued to grow.  Disruptions in electric service from weather events or natural disasters have tended to repeatedly prompt the seemingly logical next question “does it make sense to underground (UG) power lines to help minimize outages?”  Additionally, there has been a continuing trend for the ...

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NSAC Announces 2021-2022 Scholarship Recipients

Published June 22, 2021

The NSAC is excited to announce that it has selected its scholarship recipients for the 2021-2022 academic school year. Five students received a $2,000 scholarship, for a combined total of $10,000. The students selected to receive the scholarship were chosen based on their hard work and dedication to their studies. This year’s NSAC Scholarship recipients are: Ty Allen, Harding University, FinanceNSAC Member: Chad Allen, Carroll ...

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Best Practices: 6 Tips for Writing Better Emails

Published June 22, 2021

Writing clear, concise emails is a skill that's even more critical now with so many of our communications taking place online. The rise in remote work during the COVID-19 pandemic led to an increased volume of email, a Harvard Business School study found. Making those emails direct and easy to read can help lessen the burden on your colleagues. Also, as Seth Serhienko, CPA, audit manager at Widmer Roel in Fargo, N.D., pointed out, when you work ...

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Starting or Jump-Starting an Internal Audit Department?

Published June 22, 2021

Organizations will deploy many layers of defense to ensure there are sufficient controls in place to manage risk, avoid setbacks, and aid in achieving company objectives. The Institute of Internal Auditors (IIA) is an industry authority on internal auditing, along with other functions related to the internal auditing function.

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