Saturday, May 8, 2021

Accounting professor receives Northwestern Teaching Excellence Award

Vonda Post , professor of accounting at Northwestern College, has been named the 2021 recipient of the Northwestern Teaching Excellence Award. She was honored during the college's commencement ceremony on May 8.

The award is administered by a selection committee made up of Student Government Association members and Honors Program students. The committee chose Ross Bouma , instructor in kinesiology, and Dr. Chris Nonhof , assistant professor of education and English, as finalists along with Post.

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Barron's Writer Abe Briloff Exposed Accounting Tricks Used by Companies | Barron's

Few writers exemplified the crusading spirit of Barron's better than Abe Briloff . In the late 1960s, he brought to our readers a new kind of journalism, exposing the accounting tricks that he believed public companies were playing on their shareholders. He knew what he was talking about. When his first piece appeared in 1968, he was a 50-year-old accounting professor at New York City's Baruch College.

Accounting maneuvers had come into vogue in the 1960s, after securities regulation had curbed trading tricks used by stock promoters in earlier eras. Artificial boosts from the accounting treatment called a "pooling of interests" fueled the conglomerate stocks of the '60s "go-go" market. Briloff's first article, "Dirty Pooling," showed how Gulf & Western Industries used pooling to boost earnings as it bought Hollywood studios like Paramount Pictures and Desilu.

Date: 2021-05-07T19:59:00.000Z
Author: Bill Alpert
Twitter: @BarronsOnline
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Employers added 266K jobs in April, including 4,100 in accounting | Accounting Today

Employers added 266,000 jobs in April, including 4,100 jobs in accounting and bookkeeping services, the U.S. Bureau of Labor Statistics reported Friday, but the unemployment rate nonetheless ticked up one-tenth of a percentage point to 6.1 percent.

The hiring figures fell far below analyst expectations, and the number of unemployed people, at 9.8 million, showed little change last month. Still, these unemployment figures are far lower than a year ago, although they're far above their levels prior to the COVID-19 pandemic, when the unemployment rate was 3.5 percent and 5.7 million people were unemployed.

Publisher: Accounting Today
Date: 2021-05-07T14:57:56.925
Author: https www accountingtoday com author michael cohn
Twitter: @AccountingToday
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Accounting Rules for Energy Tax Credits Divide Utilities, Solar Producers - WSJ

A bill in Congress to boost investments in renewable energy is exposing a rift between some utilities and solar energy companies over changes it would make to decades-old accounting rules.

At issue is how utilities account for clean energy tax credits, a component of the Biden administration's push for green power. The legislation, which was introduced by Senate Democrats, would consolidate credits for renewable energy and apply them across a wider range of technologies. It would also give utilities an opportunity to avoid an accounting requirement known as normalization that forces them to pass along tax savings to customers over time to keep rates steady.

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Publisher: WSJ
Date: 2021-05-07T16:28:00.000Z
Author: Kristin Broughton
Twitter: @WSJ
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Danimer Scientific Responds to SEC Staff Statement Regarding Accounting Treatment of Warrants |

Similar to other SPACs, the Company had previously classified its private warrants ("Private Warrants"), which were issued in 2020, as equity.

The Company is working diligently to finalize the valuation and accounting treatment of the Private Warrants and intends to file an amendment to its Annual Report on Form 10-K for the year ended December 31, 2020 as soon as reasonably practicable.

Date: 2021-05-07
Twitter: @businesswire
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Blog: SEC to scrutinize company accounting for impact of climate | Cooley LLP - JDSupra

Yesterday, as reported by Reuters and the WSJ , SEC Chair Gary Gensler told the House of Representatives Financial Services Committee, in a hearing focused primarily on stock market volatility and gamification, that he expected the SEC to propose new rules on corporate climate risk disclosures in the second half of 2021, after weighing public comment it sought earlier this year.

According to McCord, as they conduct reviews of SEC filings, the staff will consider the impact of environmental matters in the application of current accounting standards, such as the standards for asset retirement, environmental obligations and loss contingencies.

Publisher: JD Supra
Twitter: @jdsupra
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Power 25 Accounting – Long Island Business News
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Publisher: Long Island Business News
Date: 2021-05-07T16:36:41Z
Author: LIBN Staff
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Central accounting, journalism teams win state | Community | lufkindailynews.com

The Central school district took 11 students to the 2021 state UIL academic meet, with several students and teams bringing home championships. Attending the meet were, front row from the left, Savannah Young, Aiden Fowler and Macie Bearden. From the left on the second row are coach Donna Cook, Russell Reid and Cecilia Marroquin. From the left on the third row are Anthony Ramos, Giselle Jaime, Tanner Bearden and Brayden Thacker.

Students at Central ISD capped off a banner year for the school's UIL academic program at the state meet on May 1. Competing in Class 3A, several students and teams brought home awards, including multiple state champions.

Publisher: The Lufkin Daily News
Author: Central Independent School District
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FASB proposes update to hedge accounting layering method | Article | Compliance Week

The Financial Accounting Standards Board (FASB) on Wednesday proposed an update designed to further align its derivatives and hedging standard with risk management strategies employed by organizations.

The update to Topic 815 would build off a new approach to hedge accounting that FASB implemented in August 2017. Those changes followed significant feedback from stakeholders that found hedge accounting to be among the most onerous areas of GAAP.

Publisher: Compliance Week
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