National Society of Accountants for Cooperatives
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NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES: FASB Proposes Tweaks for Leasing Standard
The Financial Accounting Standards Board is proposing to make a number of narrow improvements in the lease accounting standard as public companies get ready for it to take effect at the end of the year.
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NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES: Evolving From a Controller to a Strategic Business Partner
Unstoppable forces continue to drive business growth and create opportunities for the controllership function.
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NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES: Accounting and Security: In Industry, the Twain Should Meet
Industry accountants see accounting software and online bookkeeping software as the technologies that will have the greatest impact on the profession in the next five years.
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NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES: 7 Lessons From Adopting Rev Rec
Public companies with a December 31 year-end have recently completed months-long (if not years-long) efforts on the adoption of ASC Topic 606, "Revenue from Contracts with Customers" (Topic 606).
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NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES: Expense Fraud Estimated to Cost $1.9B Annually
Business travel expense fraud is estimated to cost U.S. organizations $1.9 billion per year, based on a new survey.
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NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES: COSO Supplements ERM Framework with Industry Examples
The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of how to use the ERM Framework, written by PwC under the direction of COSO's board.
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NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES: EITF Reaches Consensus on Accounting for Cloud Computing Costs
The Financial Accounting Standards Board's Emerging Issues Task Force has reached a consensus on how to account for implementation costs in a cloud computing arrangement that's considered a service contract.