(duplicate of post at Attestation Update)
Uh, oh. In part four of the Journal of Accountancy’s interview with FASB chair Leslie Seidman, she made it clear that the comments at the FASB’s website about their meeting in February do not mean they are changing the direction they’re going on leases.
They still intend to bring most material leases on to the balance sheet.
A few more observations on the data presented in an ECFA webinar with Brian Kluth, of Maximum Generosity, as the speaker. Previous post here discussed three-year trends.
Change in general giving (without designated funds or building projects). The executive summary uses seven categories to describe the level of change. I have combined the data into three categories. Summarized changes in general giving:
Listened to a great ECFA webinar with Brian Kluth, of Maximum Generosity, as the speaker. Survey of 1,507 churches show slight improvement in giving during 2010.
“State of the Plate” survey was conducted in February 2011. It showed about the same proportion of churches experiencing a decline in giving along with an increase in the proportion seeing an increase.
Of interest to me is the 3 year trend data:
(cross-post from Attestation Update)
A graph of Napoleon’s invasion of Russia shows the devastating losses suffered during the advance on Moscow and retreat. It is the best illustration I’ve seen of creatively presenting a complex body of information. Dare I say it is a beautiful graph? Why is this of interest to us? It shows a powerful way to communicate statistical data.
You can see the graph here at Cartographia. Click on the map to enlarge.
One sentence of explanation allows you to interpret the entire view – (more…)
Previous post introduced an article by La Piana Consulting, which discusses their report called Convergence- How Five Trends Will Reshape the Social Sector.
In their report, La Piana identifies five emerging trends. I will mention the five with a brief comment or two on each. As I mentioned earlier, I will clearly identify the direct quotes from their article.
“Demographic shifts redefine participation ” – (more…)
(cross-post from Attestation Update)
I’ve been interested lately in creative ways to show data. We accountants are great at absorbing a lot of numbers and finding the patterns. Other people who don’t have our mind-set can not see what we see. We need to find new ways to explain things.
How would you summarize the location and intensity of wars over the last several centuries? One of my favorite historians would do that verbally over the course of a full-length book or a dozen columns. (And I’d love every word of it too!)
Jordi Colomer has done so in a 5 minute video:
Found an unusual number of product releases today. Also a world-wide scoop on developments in the accounting world that will be of interest to CPAs.
At The Summa, Professor Albrecht scoops the financial market in his report SEC to Promote Cash Basis Accounting. (more…)