#over 100 requests within less than 12 hours. *how* when i have no real job. *how* when there's no reason to let to me than anyone else

[flowercrowngods]

it keeps dawning on me, on a daily basis, that i might actually genuinely be homeless soon

[spnfanficpond]

Pond Diving - Queen-of-deans-booty

Welcome to today’s Pond Diving Spotlight! We hope that you enjoy this little insight to our members and perhaps even find some useful tips for your own writing. Happy reading!

Want to volunteer, send us an ask! We’re looking forward to learning more about all of you! Not sure what PD is, you can learn more here.

“Don’t Be Koi About It” - All About You

Name: Jordan

Age: 23

Location: Arizona, USA

URL: @queen-of-deans-booty 

Why did you choose your URL: Honestly, Dean is the first person I liked on SPN and his ass is so tight and I believe all women are queens so that’s why.

What inspired you to become a writer: I remember reading a book in middle school about vampires, and it’s the first book I remember reading that made me feel all sorts of emotions that books never used to do for me before then. It amazed me to feel these things from a book, and I realized that I wanted to do that for other people someday, thus, is why I became a writer.

How long have you been writing: Gosh, since 8th grade. Might have been a little bit before that, but I remember in 8th grade writing a full book at 20k words, which if I might say, is impressive for a thirteen-year-old.

What do you do when you are not writing i.e. Job/Hobbies etc? I actually am a security guard at a chemical plant. There is some down time to this job, and I try to spend it writing. I even gush to my boss about the stories I write and where I post, and he is all for supporting me about it. When I am not working or writing, then I am either watching Criminal Minds, Manifest, and movies while in my room. With this COVID thing going on right now, I barely leave my house as it is xD

How long have you been in the SPN Fandom? Since season 11 was on TV. It was actually after season 11 had ended and before season 12 had started, so in that four-month span, I managed to watch 11 seasons.

Are you in any other fandoms and do you write for them? Yes! I am in the Marvel and Criminal Minds fandom! I used to be in The Vampire Diaries fandom, but I lost my passion for it so I knew my writing was suffering, so I stopped it. I am doing series rewrites for all three of my fandoms along with one-shots and drabbles!

Do you do any writing outside of fanfiction? If so, tell us about it?  Yes, I try to. I took a NaNoWriMo class in college that made me write my first real book, so that is exciting. I also took fiction classes that made me write poems and short stories. I do want to get into writing more original fiction, but right now, I am focusing more on fanfiction.

Favorite published author: I love Riley Sager, B.A. Paris, James Patterson, Ruth Ware, and there are specific books I adore, but they aren’t from the authors I mentioned. I tend to like books rather than authors.

Have you ever read a book that made an impact on your life? Which one and why?: Vampire Kisses by Ellen Schreiber. That's the book that I mentioned about inspiring me to write, and I dedicate my love for writing to her.

Favorite genre of fanfic (smut, angst, fluff, crack, rpf, etc):  I really enjoy reading fluff, but I enjoy writing angst because I feel I can have a lot more emotions and feels when I write angst.

Favorite piece of your own writing:  My SPN series rewrite. I am currently planning season 7, and I am in the process of releasing season 6. I have gotten so many good reviews of it, and that fuels my passion for it.

Most underrated fic you have written: I can’t think of any at the top of my head. I tend not to look back on my own writing too much. I’ll have an overwhelming need to rewrite it and fix it up, and I don’t need that right now xD

Story of yours that you’d most like to see turned into a movie/tv show: Is it bad to say my series rewrite? It’s already a show, but I’d like to see my version of the show. If I can’t pick that, then my original fiction novel that I wrote that has over 70k words. That would be pretty cool.

Favorite Tumblr Writer(s): @impala-dreamer, @torn-and-frayed, @crispychrissy, @kittenofdoomage, @acreativelydifferentlove, @saxxxology, and there are others, but those are some of the people that come to mind.

Favorite fic from another writer: Can I mention a few? Rock, Paper, Scissors by @impala-dreamer, The Curious Incident of Episode 14x09 by @luci-in-trenchcoats, On the Road by @notnaturalanahi, Cherry Surprise by @crispychrissy, A Change of Scenery by @cass-trash, and On the Case Files (Criminal Minds fandom) by @hotchnerfuckmeup​.

Favorite character to write: For Supernatural, it’ll have to be Dean Winchester. For Marvel, it’ll have to be either Loki or Bucky. For Criminal Minds, it’ll have to be Spencer Reid

Favorite Pairing to write: I only write reader-inserts so the characters don’t really matter as long as it’s x reader.

Least favorite character to write (and why): For Supernatural, it’s Crowley. I don’t know why, but I can never seem to get him right. He’s more sadistic and hardcore sometimes and I just can’t get that right.

Do you have anyone you consider a mentor?  I don’t really have anyone right now. It used to be my teachers/professors, but I graduated and I don’t see them anymore.

Do you have any aspirations involving your writing? I want to be a published author. That’s all I want. I want to see my books on the shelves, and I’d also love to be a fiction editor! I can’t do anything right now because of COVID, but hopefully one day!  

How many work-in-progress stories do you have: More than I can count right now. Like seriously, I probably have over 100. I have a bunch of bingo cards that I have ideas for, but I have so many that they all just pile on. There will come a time when I get through all of them, but I don’t know when.

What are you currently working on?  Right now? Some requests and my spn series rewrite.

“Pond Diving” - All About The Writing

What/who has had the biggest influence on your writing? Like I mentioned above, it’s Ellen Schreiber. She is the one person that made me want to become a writer. Also, all my followers on all of my blogs. They are the truest influencers because they are what gives me passion for my writing.

Best writing advice you've been given: Write as if you’re the only audience. I’ve learned that if you don’t like what you’re writing about, then your audience will certainly see it. You can’t please everyone, so please yourself. There will always be someone who loves your writing for what it is, so don’t go changing it to please others.

Biggest obstacle you’ve faced in your writing: Trying to pace myself. I’ve heard of people spending two or three days (or even longer) on a fic. It’s either all or nothing with me. I either spend two or three hours on a fic and complete it right there and then, or I don’t write it at all. Pacing is an issue for me, and I am always trying to spend longer on a fic. I guess I just type really fast, I don’t know.

What aspects of writing do you find difficult when you write fanfiction? I find that trying to keep the character as canon as possible is most difficult. While it’s not always super hard, it does have its moments. All fanfiction are AUs, so it’s okay to change the characters to make them your own. While I don’t think one should make them the complete opposite if they are wanting to stay within canon, I do believe it’s okay to change a few things around.

Is there anything you want to write but are afraid to (and why): I want to write ships. Now that I think about it, I’m not quite sure why I don’t write them. Maybe it’s time that I start.

What inspires/motivates you to write: Feedback!!! Reader’s don’t always see it, but every piece of feedback I get makes me want to write. I do better knowing there are actual people out there that are looking forward to what I write. I do better knowing that real people are reading them and judging it. I do my best knowing that there is an audience. If I don’t get feedback, then that motivation just goes away.

How do you deal with self doubt: I’m not so sure I always do. There is always a voice in the back of my mind telling me that my stories are complete and utter shit, and I shouldn’t bother writing anything. It’s why I take a step back from writing so often. When I first started my blog, I came out with fics every single day. I was always writing new stories. Now, I may get a story out per week. Maybe two per week. I know when it’s time to take a break for a few days because it gives that voice time to calm down. My best advice for someone dealing with self doubt is to just take a break. Separate yourself from the thing that your mind is telling you that you suck at. Take care of you before jumping back into it. Trust me, it helps.

How do you deal with writer's block: Kind of the same thing as I mentioned above. I have suffered from writer’s block a lot more than in my earlier years. Sometimes, I just don’t have the motivation or the passion to write, and I just get so mad at myself for not doing it. One of the things that help me is writing down my ideas. Yeah, I get ideas that float in my head about stories I’d like to write, but actually writing them down makes them concrete. Then, I am able to make notes and side notes and notes of my notes about what I’d like to happen, and before I know it, I’m writing it.

Do you plan/outline your story before you start: ALWAYS! Always, always, always plan your writing, especially if you’re doing a series. It’s good to know what is going on in your story. You don’t always have to follow it to the exact detail (you’re allowed to make changes as you go), but having a plan makes it easier to get through your story. You’re able to look back at it and remind yourself why you're writing that exact scene or if something needs to be added or taken away from it. If you have a plan, then you’re less likely to lose that passion since you know what’s going to happen. You’re able to see the finish line well before you start.

Do you have any weird writing habits: This may be weird, but I like to listen to Got U On by Darci feat. Nessly, Highest in the Room by Travis Scott, some music by Juice WRLD, and other loud rap songs. Don’t ask me why, but I find the music soothing when I write. Those rap songs sound the same to me, and their voices just drown out so I’m just listening to the music. There are other kinds of music I listen to like piano instrumentals and rain/thunder sounds, but it’s really any song I can tune out.

Have you ever received hateful comments on your fic and how do you deal with it? I don’t want to sound arrogant or snobby, but I can honestly say I’ve never received one hateful comment on anything I’ve written (knock on wood xD). I’ve only received good things about my stories, and I think it has something to do with how much good energy I am putting into the world. I believe in karma, and I tend to be nice to everyone regardless of who they are, and I think it comes back to the kind of comments I receive. However, I always think about what I’d do or say if I’ve ever gotten a hate comment. I wouldn’t encourage them to send more hate, but I wouldn’t apologize either. I write the stories I write because it makes me happy. If they don’t like it, they can go somewhere else. Though, I know those hate comments can get to some people, and here is what I have to say about that: remind yourself of when you actually wrote the fic. If you were truly happy about it, then it shouldn’t matter what that person says. You love it, and that’s all that matters.

Conversely: what’s been some of your favorite feedback on your fanfic?  I have to pick a favorite? XD I have an album in my phone of screenshots I took of my favorite comments left by my followers. I’ve been compared to John Green, there have been comments that thank me for giving them an escape from their realities, people have told me they want to write just like me someday, people have told me that my work has made them smile and get chills, that my stories are the highlight of their week, and a bunch of other stuff. I am just shocked that there are people out there who think this. It means so much to me, and I get tears when I read them because this is literally my dream. I can’t thank my followers enough for the comments they leave, and this is exactly why it’s so important to leave feedback.  

If you could give one piece of advice to a new and/or struggling writer, what would it be? Write for you. I can’t stress this enough. I’ve mentioned it before, and I’m going to mention it again. If you’re not happy, it will show through your writing. Your audience will see it based on how you word things and your flow of ideas. On another note, please brush up on your grammar. I can’t tell you how many times I read such an interesting summary, and noticed the story was full of grammatical mistakes. It made me not want to read it anymore. I’m sure it was a great story, but I didn’t want to put myself through that just to read it.

[rainandhotchocolate]

About Last Night - P2

A/N So i know I have a million other requests but I’m a sucker for this story sooooo here’s part 2222 lel enjoy!!

Mon 12:00pm

Sirius ~ So before I read the weekend news, should I be worried about seeing any murders I was supposed to be involved in? ~

Y/N ~ Don’t worry I planted your fingertips everywhere so they’ll know you were involved as well ~

Sirius ~ Oh thank god, I needed something to destroy my reputation ~

Y/N ~ And what reputation is that? ~

Sirius ~ Oh you know, cool edgy creative writing major with a soft side ™ ~

Y/N ~ Dear god you’re one of them :O ~

Sirius ~ Ur DiffEReNT thAN OthER giRlS ~

Y/N ~ **Blocked**

Sirius ~ I sincerely hope you know I was joking ~

Y/N ~ I guess I’ll have to find out :P What are you up to today? ~

Sirius ~ Well apart from giving my alibi to police, I have about 3 hours of classes today and an essay due ~

Y/N ~ Wow, that sounds like a super fun day – any good classes? ~

Sirius ~ Yeah I’m enjoying my lit class at the moment, we are doing genre fiction at the moment so looking into how writers create worlds, even within our own world, and why genre fiction is so looked down upon in literature society ~

~ and now that I’ve typed that out I am realising that it probably doesn’t sound wildly interesting ~

Y/N ~ Hahaha nah it does! That would be cool to learn about, I’m a sucker for genre fiction tbh, could never read the classics ~

Sirius ~ That just means you never found a good classic 😉 – What kinda stuff do you read? ~

Y/N ~ look I want no judgement here… I honestly mostly read fantasy/ sci-fi ~

Sirius ~ Have you read Dune?? ~

Y/N ~ Yes !!! Holy shit such a good series !! ~

Sirius ~ I’ve been trying to get my mates to read it for a LIFETIME its so good ~

Y/N ~ I would have thought Remus would have read them? He’s always got a new book with him ~

Sirius ~ I didn’t know you knew Remus as well? But yeah, he in theory would but he also has a long list of to reads and wants to go through them one after another ~

Y/N ~ Yeah, he studies with Lily a lot and I sometimes join them 😊. Also jesus that’s commitment, I’m usually picking up another book whilst I’m halfway through another ~

Sirius ~ I have no idea how he does it, if I’m being honest, if I hate a book I just don’t finish it (please don’t tell my literary friends I told you that, I would be killed in my sleep) ~

Y/N ~ Haha your secret is safe with me – imo I reckon that’s the best way to read, like why force yourself through something just because it’s a classic or whatever, I feel like that’s why so many people don’t read a lot you know? ~

Sirius ~ Completely! I actually just realised I have no idea what you study? ~

Y/N ~ Ahh that’s because I’ve been avoiding the question ~

Sirius ~ It can’t be worse than creative writing – I won’t even get a job after uni ~

Y/N ~ Oh believe me, it is. I study communications ~

Sirius ~ Oh dear lord you are every white girl who ever existed ~

Y/N ~ I know, I’m perpetuating the stereotype its very disappointing tbh ~

Sirius ~ So is that where you work then? ~

Y/N ~ Wow you remember a lot haha yeah, I’m doing an internship in social media management, it’s surprisingly soul-sucking ~

Sirius ~ Is that surprising… 😉 ~

Y/N ~ I mean, that was thinly veiled sarcasm haha but it’s actually not all bad, the strategy behind content etc is actually pretty interesting, and I’m working for an eco-friendly company so at least I get to come up with cool environmental memes ~

Sirius ~ Ahh yes, hit the youth with the memes ~

Y/N ~ See, you’re learning the comms ways already ~

 Thurs 11:28pm

Y/N ~ Whats ya facebook? ~

Sirius ~ Uhhh… Sirius Black? It’s not wildly hard to find, why? ~

Y/N ~ I’m gonna be real, I would like to stalk you ~

Sirius ~ Is this Y/N? ~

Y/N ~ :O ok you’ve known Y/N like 2 days how did you guess that ~

Sirius ~ Cause this message felt like one of those old school msn ‘my friend hacked me !!!’ ~

Y/N ~ You’re a smart boi, Black ~

Sirius ~ thank you kindly stranger ~

 Fri 6:45 am

Y/N ~ I AM SO SORRY ~

~ MARLENE STOLE MY PHONE ~

~ I PROMISE I’M NOT A STALKER ~

Sirius ~ Why on earth are you awake right now ~

Y/N ~ Because my body never allows me to sleep in ~

Sirius ~ how rude, also don’t worry I accepted your Facebook request so you can stalk all you want 😉 ~

Y/N ~ Literally am going to stab Marlene ~

Sirius ~ At least she’s up front ~

Y/N ~ Wait why are you awake rn? ~

Sirius ~ James wants to make the firsts soccer team at uni and has decided I must train with him ~

Y/N ~ Well that’s gross ~

Sirius ~ Couldn’t have said that better myself ~

Y/N ~ so what does this training consist of ~

Sirius ~ Mainly James trying to shoot balls at my head as I attempt to goal keep ~

Y/N ~ Can’t see that ending well ~

Sirius ~ Excuse you, I happen to be VERY athletic. I am a multisided human being thanks ~

Y/N ~ I am so sorry to have placed my predisposed ideas on you ☹ pls forgive ~

Sirius ~ I will have to think about it – right now James wanted me to do suicides and I must go into hiding ~

Y/N ~ Godspeed ~

Sun 2:58pm

Y/N ~ Ok I know I promised not to stalk, but what the fuck is going on in this picture ~

~ file ~

Sirius ~ oh no no no no no no no no ~

Y/N ~ ehheheheheheheheh ~

Sirius ~ I really thought my privacy settings were better than this ~

Y/N ~ Yeah this was very easy to find ~

Sirius ~ I’m going to kill James ~

Y/N ~ You can’t blame james for this beauty ~

Sirius ~ Oh I really can, he decided it would be hilarious for us to have a photoshoot when I was completely trashed one night. And then proceeded to post everything and tag me ~

Y/N ~ James sounds like a fun night out ~

Sirius ~ I wouldn’t say that to lily ~

Y/N ~ What she doesn’t know won’t kill her 😉 ~

Sirius ~ You are slyer than I thought ~

Y/N ~ I think I’m going to frame this photo and place it all over your uni ~

Sirius ~ You wouldn’t ~

Y/N ~ You may need to convince me otherwise ~

Sirius ~ Anything to avoid that embarrassment in my life ~

Y/N ~ Perhaps you’ll just have to owe me for sparing you ~

Sirius ~ I think that’s a fair deal – what about a coffee? ~

Y/N ~ I think a coffee or two would be a fair trade off :P ~

Sirius ~ Well I have the most disgusting week of midterms but perhaps on the weekend? ~

Y/N ~ Sounds LIT ~

Sirius ~ You’ve just made me regret inviting you anywhere ~

Y/N ~ That’s what I’m here for 😉 ~

 Wed 3:07pm

Sirius ~ Bit of a creepy question, but did I see you at uni today? Navy Skirt, Black Jumper, & tights?

Y/N ~ Wow you really observe an outfit don’t you ~

Sirius ~ I mean I noticed the outfit cause I thought it looked good and then I realised it was you and so it stuck in my head ~

~ in a less creepy way ~

~ in fact let me just completely start over – were you at uni today? I think I saw you! ~

Y/N ~ Maybe, what was I wearing? ~

Sirius ~ I hate you ~

Y/N ~ 😉 Well to answer your question, yes I was at uni – it was Lily and I’s weekly cheap lunch date ~

Sirius ~ Classy ladies you two are ~

Y/N ~ Couldn’t describe us better myself ~

Sirius ~ Oh by the way, are you going to Remus’ party this Friday? ~

Y/N ~ Mmmm I was thinking about it, why? ~

Sirius ~ No reason, I just knew Lily was invited and he mentioned inviting some of her friends ~

Y/N ~ Mmmm, yeah he told Lily to bring Marlene and me along, unsure though as Lily is particularly annoyed at James this week and he will of course be there and be annoying ~

Sirius ~ What if I can promise he won’t annoy her? ~

Y/N ~ I really don’t think you should make a promise you can’t keep :P ~

Sirius ~ Ah, you underestimate me! James has to go home this weekend to see his parents so he won’t actually be there ~

Y/N ~ This is a very interesting development – we may reconsider ~

Sirius ~ Well Remus does throw a great party ~

Y/N ~ DO you actually know what James did anyway? She usually likes to rant about it but she’s been shut in her room the past 2 days ~

Sirius ~ Honestly I’m not sure, James has been unprecedently quiet as well ~

Y/N ~ Hmmm how odd ~

Sirius ~ Indeed it is ~

 Friday 4:42pm

Y/N ~ What are you guys wearing tonight? ~

Marlene ~ Not sure, I’m torn between a velour tracksuit or the classic Canadian tuxedo ~

Lily ~ Both very classy options ~

Marlene ~ You know me, go hard or go hard ~

Y/N ~ You’re both incredibly unhelpful ~

Marlene ~ Worried about meeting a certain dark haired texter? ~

Y/N ~ Am I not allowed to want my best friends’ help on my outfits?? ~

Marlene ~ I mean I can’t help you look hot if I don’t know who its for 😉 ~

Lily ~ God forbid she looks hot for herself ~

Marlene ~ Hey, you’ve gotta play to your audience ~

Y/N ~ How would you even know what he likes ~

Lily ~ She stalked him around campus yesterday ~

Y/N ~ um MARLENE ~

Marlene ~ I just wanted to know his style, habits, if he was a psycho killer ~

Lily ~ She has a point, if he’s as annoying as James we have to protect you at all costs ~

Marlene ~ We need to make sure she isn’t sucked in by his serial killer prowess ~

Y/N ~ You’re making me sound like prey ~

Marlene ~ 😉 ~

Y/N ~ How did you even stalk him, Lily has no classes with him ~

Marlene ~ I have my ways ~

Lily ~ She flirted with the office assistant until she gave her Sirius’ schedule ~

Y/N ~ You minx ~

Marlene ~ No one can resist my charms ~

Lily ~ That is yet to be determined actually ~

Y/N ~ very true Lils, we’ve never met anyone you’ve dated yet ~

Marlene ~ Sooooo not the point, and we’ve gone off topic! How are you going to wow Mr Black ~

Y/N ~ That is 100% not what I asked ~

Lily ~ you may as well have ~

Y/N ~ You both suck ~

Lily ~ Wear that flowy black dress you refuse to ever wear!! ~

Marlene ~ YES YOU LOOK BANGING IN THAT ~

Y/N ~ ugh but it’s a casual party ~

Marlene ~ Who gives a shit, stand out ~

Lily ~ He’ll be drooling ~

Y/N ~ I don’t need him to drool I just want to make a good first impression ~

Marlene ~ Aha the truth finally comes out ~

Y/N ~ if you were actually in your dorm I’d be hitting the roof with a broomstick rn ~

Lily ~ Where are you?? ~

Marlene ~ Where do you think 😉 ~

Lily ~ Not the office assistant ~

Marlene ~ 😉 ~

Lily ~ How!? I was with you the whole time, you never exchanged numbers ~

Marlene ~ Exchanging numbers doesn’t have to be an oral task… unlike other things 😉 ~

Y/N ~ We get it, your sexual prowess is above all of us ~

Lily ~ I’m honestly impressed, she was cute ~

Marlene ~ I’m offended you’d be impressed tbh ~

Y/N ~ Ok so you are both coming over to my house in an hour to dress and intoxicate me ~

Lily ~ Deal ~

Marlene ~ Maybe give me an extra 30 mins 😊 ~

Taglist:  @averytruerayofsunshine @siriuslyjanhvi @blushingskywalker @blackpinkdolan @thebabblingbookworm @cherrie511 @imlukesnirvana @avengersassemblee @maraudersandco @sly-vixen-up2nogood @katbernoulli @sirius-lysad @evyiione @minerva26love @aikeia @gollyderek @greatwombatblaze  @songforhema  @your-typical-giggle

[collegeessaywho728]

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About me

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[steamishot]

Bleh

i’m feeling pretty bleh right now. this weekend, i didn’t really have plans besides eating hot pot for saturday lunch at my brother’s place. i filled up my weekends for the past month when matt was on night shifts - and i felt independent/accomplished for being on track with my goals. it wasn’t hard committing to and following through with what i set out for myself (driving to the beach early in the morning to get in a 4 mile run, etc). matt finally finished night shifts last wednesday morning, and things changed drastically after that. before night shifts, he had warned me he may be grumpy and we may be fighting more than usual. interestingly enough, we barely fought during his month of night shifts, but fought a lot this past week as he was adjusting from night shifts. i get excited to finally be able to spend time with him, but i underestimate the time he needs to adjust to being normal again and i end up feeling disappointed. i guess it’s like the feeling where someone is absent (there is no expectations of attention) vs. neglect (someone is there, but they do not have the energy to give you attention). 

i also got my period during this time, so there’s some external factors going on as well. the things we fought about were brought on by apartment searching. whenever we do something “big” together - like book vacations, book flights, book shows, there’s always some stress involved and we tend to fight over it. with the apartment searching, it was pretty similar, but more intense just because he was super overworked and delusional. i know it’s very difficult on both of our ends. the timing for him wasn’t good, but i found a perfect apartment that fit all our criteria and even had the ideal move in date. since i knew the listing was gonna go quickly, i hurried him to get me the requested documents. he snapped at me for hurrying him because it was during the 30 min he had right after waking up to go to work (80 hour work weeks). it was also the the only 30 min window i get to talk to him per day so it’s not like i had any other time to ask. it was frustrating on both of our ends. we ended up getting passed up for another applicant. 

i think he does tend to be very forgiving with me, and is almost always the one apologizing. i can see how i got used to this behavior of “i’m always right, you’re always wrong” that is so stereotypical of wives lol. finally today, he started overreacting to the little things i do, the way i overreact with him. he was trying to give me a taste of my own medicine and i think it worked. because he never holds a grudge against me, i never really understood how annoying i could be when i do it to him lol. so i’m reflecting on my flaws and will try to correct them or at least try not to do it as often. 

that said, there was also a long process with ava dobro. ava dobro is a luxury apartment that is very close to the brooklyn hospital and a number of matt’s coresidents live there. i was back and forth with their representatives through phone and email - but it was frustrating because it seemed no one was helpful or responsive. we first applied for 14Q, which is a 487 sqft 1 bedroom apartment. we decided to apply even when we weren’t 100% sure because there was a promo of 1.5 months off and we wanted to meet the deadline. the application is online, where one person first applies and then notates any roommates - the roommate will then receive an email to complete their portion. i created an account for matt and applied through his account, and then tried to complete my portion. however, i ran into technical difficulties (i believe because i had already half started the application on my account and it confused the system). the one helpful representative - frankie - finally reached out to me a few days later asking me to complete a paper application due to the technical difficulties.

within this timeframe, and after talking to some friends/watching youtube videos on apartments and gauging the size - we realized that 487 sqft may be a tad too small, especially because of the quarantine. a 1 bedroom 546 sqft is too expensive, so we canceled the 14Q and applied for 12J which is a 542 sqft studio. fortunately, they also extended the promotion to be until 8/15 and are offering 2 months free instead. i’m currently waiting for them to confirm if we have been accepted. if so, our move in date would be sept 12/13. this is a little earlier than desired - meaning matt will be paying for rent at two places for 3 weeks. however, i guess it’s worth it knowing that we have secured a place for a reasonable price.

now this move is feeling pretty real. i’ve been having mixed emotions about it. on one hand, i’m super excited to have my own place and be in a new city. and finally be able to see my boyfriend more than once every few months (what’s that like?). i’m already obsessing over how to decorate the studio and have been making a list of essentials so we know how to budget. i do realize that i am quite childlike and stunted living at home, as i’m pulled from different directions and have less energy to focus on myself. i tend to my mom, dad, uncle and grandma. although i really appreciate the time i spend with them, some independence will do me some good. 

on the other hand, i am afraid of judgmental comments from my family (why are you moving there for him, you need to get engaged to protect yourself). i would feel less embarrassed (in front of family) to move there if i had something lined up for me. i’m also a bit nervous about work and how to pull off the move while keeping my job. i’ve decided to keep the move on the down low because i’ll be back and forth for the holidays. however, i will also start job searching. i just don’t want to resign without having something else lined up. nyc ain’t cheap lol. after typing this out, it seems what is holding me back is fear - and it’ll be good for me to overcome this. 

[gigslist]

Ageism, Your Thoughts?

I’ve been lurking on startup incubator discussion boards and throwing out some questions to see what returns. This discussion I started is on ageism in startups. I included living examples of what the entertainment industry does with more experienced professionals:) People behind computers can’t do what they do at 20 years old, let alone after a few decades of drugs and alcohol. .

Ageism, your thoughts?

This actually a few questions, because it is a big topic and important for millions of business owners and recruiters.

First some context:

I see a lot of team pages with teams all under 50 years of age. Ageism is rife in the startup industry. Many real experts stay away from companies because of it. This is because - Would you want to save all that time and effort, rather than be insulted and demeaned?

Some founders just want to improve their business and create more jobs. They don’t want to be another Amazon or Facebook. Those companies super boosted global warming, put millions people out of jobs, super boosted homelessness, and made everybody lonely. There are eye watering charts about it from multiple independent studies. All because those companies didn’t take the advice of people with enough life experience to see trouble coming. So you can imagine when a business or professional with an established background and a founder over 50 sees your team page. They get scared or angry, because of ageism, and avoid you with a barge pole. You lose a lot of great businesses with solid research and top experts in their field, because your company outwardly appears ageist.

Questions:

Does your company have any founders over 50 years of age?

Does your company have any staff over 50 or 60 years of age?

Is it because of ageism that they are not on your team page?

How many founders have you helped who over 50 years of age?

How many of those are women?

What are your thoughts on ageism in business?

What are your thoughts about what I said?

Thank you for you input. It is an interesting topic and important for all businesses.

Answers:

Technology Entrepreneur in software / e-commerce

I'm 54, I'll be 55 in 2 weeks. I'm an architect level full-stack developer that can code professionally in all the modern stacks (Node, React, React, etc.). I had a nice small exit with my startup (which was 12 years old!) in 2014 and have been seeking a "hands on" technology leadership position at various startups and have been down the wire (final round) on four different places. All decided they would "go in a different direction", "went with someone with a little different experience" and/or just never had a good reason, they send me email (couldn't even call) to turn me down after 3 and 4 interviews / calls.

I can promise you, if you've hit 50, you're the walking dead in this industry -- God forbid you show some gray / white hair. If you're not wearing skinny jeans, have tat's and wear Van's, you're not going to get hired. Not at a startup.

The reality is: On paper, they want my experience, my history and my knowledge. What they don't want is "Dad" coming into their culture and changing it and they certainly don't want what they THINK is my salary requirements -- they want that $80K a year rock-star 10X guy who's going to code for 15 hours a day and be on Slack for 24....

They want what doesn't exist: The perfect candidate in experience (which can deliver and execute) but also someone who's under 30 -- neither of those things exist in software development and this industry is going to start creating problems for this industry when they have to continue to recruit offshore (for lower salaries) and continue to hire inexperienced "leaders" who will continue to make grave business mistakes because they simply do not have the wealth of knowledge that someone who's 45+ has on them.

So why not target bigger companies you ask?

If you're trying to go for a bigger company, you'll find that you're not even going to get an interview because these bigger shops are "going young" for all the same reasons but are spinning it as "We are trying to create a startup culture" -- which translates to: "We have a company unwritten rule that we're removing anybody over 45 and replacing them with 28 year olds, anybody with 20 years or more experience is not going to get past our AI filters..."

It's ugly out there for people like me. So what to do?

I think I'll start another company or consult or both. Not great options if you really like to work with people and be a leader at a company...

Organizational and Operational Strategy Consultant

Yes, its a real thing. In SV, 40 is the new 50 and 50 is the new dead. I am 61. Dead PLUS 11.

Ironic is that the average age of a successful startup founder is 45. A 60 yo founder is 3x more likely to build a successful business than a 30 year old. https://hbr.org/2018/07/research-the-average-age-of-a-successful-startup-founder-is-45

It is anybody's guess, but the younger seem more funded, perhaps, due to a closer connection with the cohort the VCs want to tap, or the decision makers are way younger and like to be around people "like them". It may be as simple as older decision makers like hanging out with younger founders because it makes them feel less old.

Founder and Researcher GigsList.info, 

Hi Dan, Folks in their 50's are empty nesters. Their kids have left college and their mortgages are paid off. And they are young enough to do it again and old enough to know better. I used Amazon and Facebook as examples, because they are the companies that register the biggest eye-watering spikes on the charts and everybody knows who they are. And regards to health. Ask a doctor. People in their 50's are as healthy as people in their thirties. In my industry there are professional dancers who are over 100. https://www.gigslist.info/editorial/2019/1/3/still-dancing-at-104-years-old

 Founder and CEO  Startup, Speaker, Author, Executive Coach, Leadership trainer

Both me and my cofounder are above 50. Having said that we are a bootstrapped startup.

Consultant at Fleck Consulting

I believe it is very real. A amazing book on this subject is Bolder by Carl Honore . It covers a lot of topics related to the myths associated with aging including the bias against 'old people' within the startup community.

Engineer, architect and CTO

I think this is a really interesting question.

Answering your questions directly, my company is just me and my co-founder. We are both in our 40s. Our company is a pediatric telemedicine platform, so we're targeting young patients, but our doctors run the gamut of ages.

I think there are structural biases at play, as well as ideological ones.

Focussing on the US (because I'm not really in a position to provide sensible opinions on global trends), there's definitely going to be a bias in the cohort of folks in their 50s due to their amenability to financial risk. Folks in their 50s are more likely to have children of college-age and are responsible for the cost of their education. Folks in their 50s are more likely to require healthcare, so they are sensitive to the loss of insurance that comes with founding a startup.

These structural issues are woven into the fabric of US society. Are the moment, there's a strong bias against anyone without access to capital and the ability to survive on a lean income. This strongly favors young, white men.

As you point out, this is a problem, since industry and domain experience tends to be found in older members of the workforce.

TBH, I think your comments around Amazon and Facebook are a bit of a red herring. Most startups are not going to be anything like these two companies and any founder that is looking at those two as a model for their own work is somewhat deluded. However, I think your concerns about ageism are well-founded.

GigsList.info Magazine Founder and Researcher GigsList.info, Department manager and producer for events, film, music.

My magazine is bootstrapped, because I know how to make the backend of a website do the work of five people. And I can research and write. Not everybody can do that, because they have other fabulous skills that are worthwhile... like you guys have:)

I am inspired to write these questions, because of several friends' real life experiences. They told me they get nervous or pissed off when a team page doesn't have any gray hair. They try to avoid applying to jobs or doing business with those companies. A little research brought up quite a few articles about ageism in startups. The irony is that startups all want mentors and are requested to have mentors with more experience.

Warning: the rest is me letting off steam. I get a bit straight up Ozzie from here and use a touch of bad language.

I love research about all kinds of things, not just my industry and business markets. Including causes, such as homelessness and climate change. After a while I start seeing patterns in how things happen, empirical evidence. At times the empirical evidence blows my mind.

My theory of ageism, it's a sociology thing to do with how people are educated as children and in school and influenced by media. If you blow sunshine up kids' asses you are going to get self entitled assholes. Stupid people who rudely think they know better, as they stupidly trip over their shoelaces and fuck up the planet.

To find proof of how bloody stupid: Have you ever researched the real number of superfund sites in Northern California? (The so-called fixed sites are actually just paved over - no budget for real fix.) And the skyrocket rise of real estate prices and cancer in areas affected those sites, that young startup folk buy up? And how unaffordable real estate is a big cause of homelessness, which those same stupid people cry about as a cause? That's how bloody stupid.

My field work puts me in managerial positions in festival and concert productions. In San Francisco I have to hire college grads to be roadies, because high school grads can't do basic math. Nor could they solve simple problems laterally. Roadies are jobs for high school dropouts in Australia and Europe. The college grads still had to use calculators and be herded like cats. What happens when a company's management are like that? What happens when a governments's staff are like that?

All of us being able to sit here and chat makes each of us very lucky. But if the Earth and civilization were a koala, how much can she bear?

D M

I'm lost honestly, but I don't think this forum is the correct place for profanity or psychological ramblings. And quite honestly, your attitude is more likely what is affecting your interactions than your age. Talking down on recent highschool graduates and stereotyping that all of them can not do "basic math" is as ignorant a use of ageism as the individual who discriminates against older professionals.

DM

Valid evaluation though your positioning is flawed. “many real experts stay away.” Unless you are qualifying that with numbers, it holds no value. Who are these “experts” because I don’t know any qualified people who are staying away from startups because of age of founders, young or old. People look for experience and operational competence and potential for financial success. I don’t think the average investor is looking for the next amazon or facebook…hoping for it, perhaps. But they do seek value and if it is not financial value, the social value has to align with their desires. As long as we live in a free society, that will be the case and thank goodness.

Like most isms ageism often comes from stereotypes which exist because a majority evaluation can be made but also discriminates against the minority for which the stereotype does not hold true. I am reminded of Ronald Reagan’s famous debate statement about not holding his opponent’s youth and inexperience against him. Politically speaking, many are concerned about Joe Biden’s age because of his numerous complications while speaking. He seems off, disoriented often. Then there is Bernie Sanders who seems very focused and cognizant. Regardless that he falsely claims to be a democratic socialist, of which there is no such thing, most don’t listen to Sanders and wonder if his mental acuity is still functioning like with Joe Biden. But the younger candidates were also dismissed on the other end of the spectrum for their age because they were too young and too inexperienced and rightly so. So ageism goes both ways.

The health concern is an issue in any job purely from the financial aspect of it, but it can be argued that younger people are a greater cost because they will likely have children which run up hospital bills for insurance, and anyone of any age is susceptible to high cost illnesses. Younger people with kids will be distracted from work with activities and be a cost. This is something the young people starting families conveniently overlook when they use the argument that older people’s health will cost more. All it takes is one screwed up meeting/pitch because a parent promised a trip to Disneyland at the wrong time…

Ageism especially with regard to older individuals is the most overlooked form of prejudice. My subjective approach to it is that I want experience. I don’t care about young or old but experienced. I believe most “real experts” (Who btw never self label as “experts”) would agree. When I was 25 my partners were 60, 70, 58. I didn’t get the job because I was young but because I was competent. I occasionally experienced ageism when I would be meeting with execs in their 50’s or 60’s but I am not a liberal so I never saw myself as victim but saw it as an opportunity to play the game. Sometimes it was frustrating, other times it was fun. It really is combating ageism on the other side of things to be young and point out why an experienced veteran’s numbers or strategy is off. All in all a waste of energy though. I can also say that I stood against ageism a few times when younger execs displayed it toward my partners. I didn’t tolerate it.

I want experience. More times that not, young entrepreneurs quickly prove their inexperience. But if they are open to learning as I was, and as important open to work hard with that passion, I will take that any day over an older entrepreneur who thinks their age automatically grants them experience or wisdom. I don’t know that I see one more than the other in the world of entrepreneurship. All about attitude. I have met 80 year olds who have more energy than most 25 year olds, but that is not the norm.

We all have our biases though no matter how hard we try to limit them. The thing many young people overlook is that while they can gain more experience than someone twice their age in a new technology or process, they will not have the life experience that comes with time. That life experience is often the foundation that is necessary for longevity. But the reality is some people are just idiots…young..old. If the older persons life experience is rife with moronic actions and experiences just because they have age under their belt doesn’t mean a younger person should listen to them…and I could tie that back into politics but will refrain lol.

GigsList.info Magazine Founder and Researcher GigsList.info, Department manager and producer for events, film, music.

DM. Like I said I was venting and I did give a warning. The facts are there in multiple independent studies. Enough to make your eyes water and vent. Think about a business as a piece of software. The software that works the best is the software that is most developed, yes?

Plus the category of this section is Discussion. The point of discussion is to let folks speak to get different angles on things. Angles that you may shy away from otherwise. Every industry is different and has different ways of communicating. The job of a good director is to take it all in unfiltered and see the patterns in the information. So if I am giving voice to something that is a bad pattern, the point is to let people talk about to find the problem, cause and solution.

Even if it is a skeptical promoter who sometimes uses bad language:) I loved listening to Angela Bowies' advice. I organized a book signing for her in San Francisco. What kind of language do you think she uses?

Something I've noticed in the boardroom is that being uptight doesn't help communication. It makes everybody guarded and new ideas don't flow so well. Serious business is heavy enough as it is. I have to remind myself to lighten up;)

[charlesjening]

Remarks of FASB Chairman Russell G. Golden at the 2019 AICPA Conference on Current SEC and PCAOB Developments in Washington, DC

Remarks of FASB Chairman Russell G. Golden AICPA Conference on Current SEC and PCAOB Developments Washington, DC Tuesday, December 10, 2019

This is the 12

th

time I’ve spoken at this conference. It is also the last time I will address you as chairman of the FASB. As some of you may know, my term ends on June 30, 2020.

Normally, an outgoing chair might use this opportunity to list the Board’s accomplishments during his or her tenure—or to celebrate successful initiatives.

But I will spare you a discussion about “Standards That Work,” simplification of accounting standards, enhanced international partnerships, or improvements to private company financial reporting.

Nor will I bore you with how revenue recognition, leases, CECL, hedging, fair value measurements—and yes, even share-based payments—have improved our capital markets.

Instead, I want to discuss something a little different. Today, I want to talk about why the FASB gets to do what we do.

I know that some of our projects have made you happy—like hedging—and some have made you grumpy. I’ve been around long enough to know that we’ll never get 100% consensus on anything.

But that’s a good thing. Dissent drives us to make better decisions. It forces us to consider all potential consequences. It challenges us to find more cost-effective ways to provide investors useful information.

I was reminded of this by the movie

Ford v Ferrari

. If you haven’t seen it, it’s the true story of Ford Motor Company’s quest to develop a car that can beat Ferrari at the 24 Hours of LeMans race. Henry Ford II gives race car legend Carroll Shelby a blank check to do just that. Shelby taps Ken Miles, a brilliant driver, to help him achieve it.

But it isn’t easy. The process involves countless trials—and many errors—on a makeshift course. These unorthodox methods don’t sit well with some Ford executives, who want to dictate their actions. Nevertheless, Shelby and Miles succeed in their mission—and earn the respect of the Ford executives along the way.

I realize that “speed” and “standard setting” are rarely—if ever—used in the same sentence. And that comparing a legendary race car to an accounting standard is a stretch, even for me.

But like great race cars, great standards really aren’t developed in the board room. They’re developed in the field, on the test course, with continuous input from the person in the driver’s seat. In other words, you.

And it requires a process that considers a broad range of views, out of which we forge the best product possible: a cost-effective standard that produces information investors need and use.

This morning, I’ll look at how we earn our ability to set standards through an open, inclusive, and thorough process. Using examples, I’ll illustrate how that process unfolds in current agenda projects I expect to complete before my term ends—and some I don’t expect to complete.

But before I do, let me pause here and remind you that official positions of the FASB are reached only after extensive due process and deliberations. In other words, what I am about to say are my views and only my views.

The FASB earns our ability to set standards through four things we consistently do:

We listen and we respond

We perform quality research

We engage in quality communication

And finally, we welcome accountability—from all capital market stakeholders.

I’ll take each one separately.

First,

we listen and we respond

. This is perhaps most important, and the foundation of all quality standard setting.

Every accounting standard we ever developed exists because stakeholders alerted us to an issue we should address.

Every amendment to every standard exists because stakeholders thought we could do something better.

And every Q and A or other implementation resource exists because stakeholders told us we did not make something clear enough.

If that feedback loop breaks, a standard won’t achieve its objective. It will not work in the real world, despite our best intentions.

That’s why we listen and respond at all levels of the standard development process. But it’s not quick or easy. It requires an open mind. It almost always requires extra work. And sometimes, it even requires us to do things differently.

For example: our commitment to listen and respond helped us help our stakeholders apply new standards.

Today, I’m proud to say the FASB devotes about 40% of our resources to implementation support.

When I became chairman in 2013, a tidal wave of change was on the horizon. Within a year, we would issue a major new standard on revenue recognition—followed shortly thereafter by leases, credit losses, and hedging.

We had to bridge that implementation gap. And you let us know it—in your comment letters, in outreach meetings, and at conferences like this one.

We listened. We changed to make implementation part of

everyone’s

job. And we responded—by taking a more hands-on approach to helping stakeholders apply new standards.

Additionally, our experiences with rev rec, leases, credit losses, and hedging have given us better insights on how to consider implementation throughout the entire standard-setting process—not just at the end.  

Quality research

is an increasingly important part of our standard-setting process.

In addition to our technical agenda, we have a research agenda of potential standard-setting projects. Stakeholder requests help us decide what to add to that agenda.

When we do decide to add a research project, our goal is to answer two questions: is this an issue that can be addressed with a standard-setting solution? And, if so, is there a solution whose benefits to the user justify the costs to the preparer? Based on what we learn, we then decide whether to promote the research project to our technical agenda.

We’ve also supplemented our own research with academic research. Led by Dr. Christine Botosan, FASB member and former University of Utah professor, we created an academic web portal that makes it easier for professors to submit research papers. Many didn’t even know we were interested in academic research.

We certainly are.

Our best source of information is interaction with stakeholders—through meetings, roundtables, and events like this.  That’s where

quality communication

comes in.

As you know better than anyone, our projects get into the weeds—and if you can’t understand what we are asking for, you can’t help us make our product better.  Therefore, to get quality input, we need skilled communicators who can break down complex technical concepts and ask the right questions.

Fortunately, the FASB staff is made up of people who do that, and well.

That said, we know we can’t meet everyone face-to-face. That’s why we also offer a host of communication resources designed to speak to a wide range of stakeholders. They include our quarterly

FASB Outlook

newsletters, CPE webcasts,

FASB In Focus

and other project overview documents, Q and As, and many educational videos.

Now, anyone who’s ever heard me speak before knows I have a tendency to quote the legendary New York Yankees catcher, Yogi Berra.  And today, I won’t disappoint.

With less than seven months left in my term, I’m reminded of Yogi’s most famous quote: “It ain’t over ’til it’s over.” I’d like to spend just a few minutes talking about what I hope to accomplish with my fellow Board members in the months ahead.

Our

liabilities and equity

project is one I hope we’ll complete by the end of my term. During our agenda consultation process, stakeholders described guidance in this area as overly complex, internally inconsistent, and the source of frequent financial restatements.

So we added a project to reduce complexity and provide investors more useful information. To do this, we targeted improvements to guidance on both convertible instruments and the derivatives scope exception for contracts in a company’s own equity.

Last July, we issued a proposed standard that would reduce the number of accounting models for convertible debt instruments and convertible preferred stock. It would also revise the derivatives scope exception guidance and improve and amend the related disclosure and earnings-per-share guidance.

Tomorrow morning, the FASB staff will present a summary of comments we received on our proposal. The outcome of tomorrow’s meeting will help us determine our next steps.

The Board is also focused on

LIBOR Reform

. With global capital markets expected to move away from the London Interbank Offered Rate, or LIBOR, the FASB, the SEC, and other regulators are preparing U.S. stakeholders for a successful transition.

Last month, the FASB voted to approve temporary, optional guidance to ease the potential accounting burden. We expect to issue the final standard in early 2020.

Among other things, we’ve made it easier to report interest rate changes for contracts that meet certain criteria. For eligible contracts, a change in reference interest rate can be accounted for as a continuation of that contract—eliminating the need to create a new contract. This provision applies to loans, debt, leases, and other arrangements.

Companies will also be permitted to preserve their hedge accounting when reference rate reform takes effect.

The guidance will apply only to contracts or hedge accounting relationships that reference LIBOR or another reference rate expected to be discontinued due to the upcoming reform. The guidance will expire on January 1, 2023.

The Board has also made progress on our project to improve

accounting for goodwill and identifiable intangible assets

. Based on our previous work with private companies and not-for-profit organizations, we decided to revisit this area of financial reporting for all companies and organizations.  We sought to understand the usefulness of the information versus the costs to provide it, especially for public companies.

Since issuing our Invitation to Comment last July, we’ve received about 100 comment letters. And last month, 30 of those letter writers traveled all the way to Norwalk, Connecticut, to share their views on the topic at our public roundtables.

Now, these numbers may not seem earth-shattering to you. But this level of interest at such an early stage of the process is striking. In this case, the staff ramped up communication among affected stakeholders. They employed targeted email campaigns, social media announcements, speaking engagements, and other communication vehicles to put this issue front and center.

Based on the diverse views we heard at the roundtables, I expect an interesting public Board discussion about intangible assets and goodwill early next year.

Our projects on

performance reporting and segment disclosures

are likely to continue beyond the end of my term.

Published academic research and investor input helped us decide to add a project on financial performance reporting. They helped us identify why disaggregating performance information and defining operating income could improve financial reporting.

Our project is focused on the disaggregation of performance information—either through presentation in the statement of income or disclosure in the notes. This is an area we thought we could address more successfully with the information and resources at hand.

The staff has conducted extensive research on various approaches. Based on our work with preparers, we’ve homed in on an approach that would disaggregate—or separate—income statement expense information based on how management internally views consolidated expenses. We continue to work with preparers to understand the operability of the internal view approach.

We also directed the staff to work with users to understand whether the internal view approach would result in better information. This will help us analyze the costs and benefits of establishing guidance in this area.

In a related project, the staff recently concluded its second study on potential improvements to segment disclosure requirements.  It focused on the information that is disclosed by each reportable segment.  The first study, undertaken in 2018, focused on improving the aggregation criteria and the process for determining the reportable segments.

These studies will help inform the Board about the costs and benefits of the different ideas. A summary of the findings will be presented to the Board tomorrow.

Finally, the Board will continue to

monitor implementation activities for all standards

.

When we issued the revenue recognition standard in 2014, we knew it would affect virtually all our stakeholders. And, as we learned through our extensive outreach process, it would require some industries to make major changes to how they report their revenue—one of the most important metrics in financial reporting.

We listened, and we responded. We created—with the International Accounting Standards Board—a revenue recognition transition resource group, or TRG.

It worked. Stakeholders submitted more than 100 implementation issues to the TRG. In response, the TRG created 60 educational papers. And the FASB issued five technical improvement documents. Together, our efforts helped ensure a smoother transition to the standard.

We went through a similar process with the credit losses TRG, which produced 18 educational memos. To date, the FASB has issued 4 technical improvement documents to ensure a successful implementation. We also fielded more than 78 technical inquiries, issued two Q and A documents, and are hosting a series of CECL educational workshops around the country.

Let me state here that our implementation support is never “over.” This is especially true of the current expected credit losses standard, or CECL. We’ll closely monitor implementation progress when CECL takes effect for large public SEC filers next month.

Finally, the FASB earns our ability to continue to set standards because we

welcome accountability from all capital market stakeholders.

If you’re inspired to see

Ford v Ferrari

—which has a 93% freshness rating on “Rotten Tomatoes”—you’ll realize it’s not just about the car. It’s also about the

process

of building the car, of working together, and earning the trust of your colleagues and customers. Despite the obstacles.

It’s a lot like standard setting.

I’ve already addressed how input from preparers, auditors, and academics makes us better. But we’re also accountable to the leaders responsible for the safety and functioning of our capital markets.

Since I’ve been with the FASB, we’ve been fortunate to work with regulators, industry leaders, and others who believe in our mission. They support our Board and our process.

We regularly meet with the Office of the Chief Accountant at the SEC—and with our counterparts at the PCAOB—to ensure we’re working in tandem to promote more accurate and more transparent financial reporting. We also meet regularly with banking regulators and major stakeholder groups to share information and trade points of view on important issues.

Financial reporting improvements are designed to provide useful information to assist in the allocation of capital—an exceedingly important economic benefit. But we recognize these improvements do come at a cost.

We conduct research and analysis that allows each member of the FASB to judge, for him or herself, whether the benefit of change justifies the cost of change. This assessment requires us to clearly identify the need for a change; understand and assess the expected benefits and costs of each reasonable alternative; and evaluate and compare the cost effectiveness of reasonable alternatives.

We take that very seriously. And we stand behind the integrity of that process.

In the end, our number one client is the capital markets. Our number one product is trust.  And if we deliver, all of us benefit.

I’ll stop here. But before I do, I want to offer my heartfelt thanks to all the members of the FASB and FASB staff I’ve worked with over the years. These are all dedicated professionals who get up every day to support our mission to improve information for our capital markets. 

I’d like to thank the AICPA for inviting me to speak all these years, their support of our mission, and their work towards our shared goal of more transparent capital markets.

I’d like to thank the commissioners and staff of the SEC who have supported our activities and the integrity of an independent standard-setting process. Special appreciation goes to Chief Accountant Sagar Teotia, and his predecessors in that role: Jim Kroeker, Paul Beswick, Wes Bricker…and, of course, Jim Schnurr, who passed away earlier this year.

And, last but not least, I want to thank all of you who support the open, independent standard-setting process that drives our best work—one that allows us to make objective decisions based on the best interests of the capital markets. Your willingness to share your time and your views helps us improve U.S. GAAP.

I encourage you to continue that involvement for the long run. Because, like the 24 Hours of LeMans, standard setting is an endurance event, not a sprint.

Thanks for the great run, everyone!  

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  republished from FASB - Latest News

[bountyofbeads]

The Great Land Robbery

The shameful story of how 1 million black families have been ripped from their farms

By VANN R. NEWKIRK II | September Issue 2019 | The Atlantic Magazine | Posted August 14, 2019 1:48 PM ET |

I. Wiped Out

“You ever chop before?” Willena Scott-White was testing me. I sat with her in the cab of a Chevy Silverado pickup truck, swatting at the squadrons of giant, fluttering mosquitoes that had invaded the interior the last time she opened a window. I was spending the day with her family as they worked their fields just outside Ruleville, in Mississippi’s Leflore County. With her weathered brown hands, Scott-White gave me a pork sandwich wrapped in a grease-stained paper towel. I slapped my leg. Mosquitoes can bite through denim, it turns out.

Cotton sowed with planters must be chopped—thinned and weeded manually with hoes—to produce orderly rows of fluffy bolls. The work is backbreaking, and the people who do it maintain that no other job on Earth is quite as demanding. I had labored long hours over other crops, but had to admit to Scott-White, a 60-something grandmother who’d grown up chopping, that I’d never done it.

“Then you ain’t never worked,” she replied.

The fields alongside us as we drove were monotonous. With row crops, monotony is good. But as we toured 1,000 acres of land in Leflore and Bolivar Counties, straddling Route 61, Scott-White pointed out the demarcations between plots. A trio of steel silos here. A post there. A patch of scruffy wilderness in the distance. Each landmark was a reminder of the Scott legacy that she had fought to keep—or to regain—and she noted this with pride. Each one was also a reminder of an inheritance that had once been stolen.

Drive Route 61 through the Mississippi Delta and you’ll find much of the scenery exactly as it was 50 or 75 years ago. Imposing plantations and ramshackle shotgun houses still populate the countryside from Memphis to Vicksburg. Fields stretch to the horizon. The hands that dig into black Delta dirt belong to people like Willena Scott-White, African Americans who bear faces and names passed down from men and women who were owned here, who were kept here, and who chose to stay here, tending the same fields their forebears tended.

But some things have changed. Back in the day, snow-white bolls of King Cotton reigned. Now much of the land is green with soybeans. The farms and plantations are much larger—industrial operations with bioengineered plants, laser-guided tractors, and crop-dusting drones. Fewer and fewer farms are still owned by actual farmers. Investors in boardrooms throughout the country have bought hundreds of thousands of acres of premium Delta land. If you’re one of the millions of people who have a retirement account with the Teachers Insurance and Annuity Association, for instance, you might even own a little bit yourself.

A war waged by deed of title has dispossessed 98 percent of black agricultural landowners in America.

TIAA is one of the largest pension firms in the United States. Together with its subsidiaries and associated funds, it has a portfolio of more than 80,000 acres in Mississippi alone, most of them in the Delta. If the fertile crescent of Arkansas is included, TIAA holds more than 130,000 acres in a strip of counties along the Mississippi River. And TIAA is not the only big corporate landlord in the region. Hancock Agricultural Investment Group manages more than 65,000 acres in what it calls the “Delta states.” The real-estate trust Farmland Partners has 30,000 acres in and around the Delta. AgriVest, a subsidiary of the Swiss bank UBS, owned 22,000 acres as of 2011. (AgriVest did not respond to a request for more recent information.)

Unlike their counterparts even two or three generations ago, black people living and working in the Delta today have been almost completely uprooted from the soil—as property owners, if not as laborers. In Washington County, Mississippi, where last February TIAA reportedly bought 50,000 acres for more than $200 million, black people make up 72 percent of the population but own only 11 percent of the farmland, in part or in full. In Tunica County, where TIAA has acquired plantations from some of the oldest farm-owning white families in the state, black people make up 77 percent of the population but own only 6 percent of the farmland. In Holmes County, the third-blackest county in the nation, black people make up about 80 percent of the population but own only 19 percent of the farmland. TIAA owns plantations there, too. In just a few years, a single company has accumulated a portfolio in the Delta almost equal to the remaining holdings of the African Americans who have lived on and shaped this land for centuries.

This is not a story about TIAA—at least not primarily. The company’s newfound dominance in the region is merely the topsoil covering a history of loss and legally sanctioned theft in which TIAA played no part. But TIAA’s position is instrumental in understanding both how the crimes of Jim Crow have been laundered by time and how the legacy of ill-gotten gains has become a structural part of American life. The land was wrested first from Native Americans, by force. It was then cleared, watered, and made productive for intensive agriculture by the labor of enslaved Africans, who after Emancipation would come to own a portion of it. Later, through a variety of means—sometimes legal, often coercive, in many cases legal and coercive, occasionally violent—farmland owned by black people came into the hands of white people. It was aggregated into larger holdings, then aggregated again, eventually attracting the interest of Wall Street.

Owners of small farms everywhere, black and white alike, have long been buffeted by larger economic forces. But what happened to black landowners in the South, and particularly in the Delta, is distinct, and was propelled not only by economic change but also by white racism and local white power. A war waged by deed of title has dispossessed 98 percent of black agricultural landowners in America. They have lost 12 million acres over the past century. But even that statement falsely consigns the losses to long-ago history. In fact, the losses mostly occurred within living memory, from the 1950s onward. Today, except for a handful of farmers like the Scotts who have been able to keep or get back some land, black people in this most productive corner of the Deep South own almost nothing of the bounty under their feet.

II. “Land Hunger”

Land has always been the main battleground of racial conflict in Mississippi. During Reconstruction, fierce resistance from the planters who had dominated antebellum society effectively killed any promise of land or protection from the Freedmen’s Bureau, forcing masses of black laborers back into de facto bondage. But the sheer size of the black population—black people were a majority in Mississippi until the 1930s—meant that thousands were able to secure tenuous footholds as landowners between Emancipation and the Great Depression.

Driven by what W. E. B. Du Bois called “land hunger” among freedmen during Reconstruction, two generations of black workers squirreled away money and went after every available and affordable plot they could, no matter how marginal or hopeless. Some found sympathetic white landowners who would sell to them. Some squatted on unused land or acquired the few homesteads available to black people. Some followed visionary leaders to all-black utopian agrarian experiments, such as Mound Bayou, in Bolivar County.

It was never much, and it was never close to just, but by the early 20th century, black people had something to hold on to. In 1900, according to the historian James C. Cobb, black landowners in Tunica County outnumbered white ones three to one. According to the U.S. Department of Agriculture, there were 25,000 black farm operators in 1910, an increase of almost 20 percent from 1900. Black farmland in Mississippi totaled 2.2 million acres in 1910—some 14 percent of all black-owned agricultural land in the country, and the most of any state.

The foothold was never secure. From the beginning, even the most enterprising black landowners found themselves fighting a war of attrition, often fraught with legal obstacles that made passing title to future generations difficult. Bohlen Lucas, one of the few black Democratic politicians in the Delta during Reconstruction (most black politicians at the time were Republicans), was born enslaved and managed to buy a 200-acre farm from his former overseer. But, like many farmers, who often have to borrow against expected harvests to pay for equipment, supplies, and the rent or mortgage on their land, Lucas depended on credit extended by powerful lenders. In his case, credit depended specifically on white patronage, given in exchange for his help voting out the Reconstruction government—after which his patrons abandoned him. He was left with 20 acres.

In Humphreys County, Lewis Spearman avoided the pitfalls of white patronage by buying less valuable wooded tracts and grazing cattle there as he moved into cotton. But when cotton crashed in the 1880s, Spearman, over his head in debt, crashed with it.

Around the turn of the century, in Leflore County, a black farm organizer and proponent of self-sufficiency—referred to as a “notoriously bad Negro” in the local newspapers—led a black populist awakening, marching defiantly and by some accounts bringing boycotts against white merchants. White farmers responded with a posse that may have killed as many as 100 black farmers and sharecroppers along with women and children. The fate of the “bad Negro” in question, named Oliver Cromwell, is uncertain. Some sources say he escaped to Jackson, and into anonymity.

Like so many of his forebears, Ed Scott Sr., Willena Scott-White’s grandfather, acquired his land through not much more than force of will. As recorded in the thick binders of family history that Willena had brought along in the truck, and that we flipped through between stretches of work in the fields, his life had attained the gloss of folklore. He was born in 1886 in western Alabama, a generation removed from bondage. Spurred by that same land hunger, Scott took his young family to the Delta, seeking opportunities to farm his own property. He sharecropped and rented, and managed large farms for white planters, who valued his ability to run their sprawling estates. One of these men was Palmer H. Brooks, who owned a 7,000-acre plantation in Mississippi’s Leflore and Sunflower Counties. Brooks was uncommonly progressive, encouraging entrepreneurship among the black laborers on his plantation, building schools and churches for them, and providing loans. Scott was ready when Brooks decided to sell plots to black laborers, and he bought his first 100 acres.

Unlike Bohlen Lucas, Scott largely avoided politics. Unlike Lewis Spearman, he paid his debts and kept some close white allies—a necessity, since he usually rejected government assistance. And unlike Oliver Cromwell, he led his community under the rules already in place, appearing content with what he’d earned for his family in an environment of total segregation. He leveraged technical skills and a talent for management to impress sympathetic white people and disarm hostile ones. “Granddaddy always had nice vehicles,” Scott-White told me. They were a trapping of pride in a life of toil. As was true in most rural areas at the time, a new truck was not just a flashy sign of prosperity but also a sort of credit score. Wearing starched dress shirts served the same purpose, elevating Scott in certain respects—always within limits—even above some white farmers who drove into town in dirty overalls. The trucks got shinier as his holdings grew. By the time Scott died, in 1957, he had amassed more than 1,000 acres of farmland.

Scott-White guided me right up to the Quiver River, where the legend of her family began. It was a choked, green-brown gurgle of a thing, the kind of lazy waterway that one imagines to be brimming with fat, yawning catfish and snakes. “Mr. Brooks sold all of the land on the east side of this river to black folks,” Scott-White told me. She swept her arm to encompass the endless acres. “All of these were once owned by black families.”

III. The Great Dispossession

That era of black ownership, in the Delta and throughout the country, was already fading by the time Scott died. As the historian Pete Daniel recounts, half a million black-owned farms across the country failed in the 25 years after 1950. Joe Brooks, the former president of the Emergency Land Fund, a group founded in 1972 to fight the problem of dispossession, has estimated that something on the order of 6 million acres was lost by black farmers from 1950 to 1969. That’s an average of 820 acres a day—an area the size of New York’s Central Park erased with each sunset. Black-owned cotton farms in the South almost completely disappeared, diminishing from 87,000 to just over 3,000 in the 1960s alone. According to the Census of Agriculture, the racial disparity in farm acreage increased in Mississippi from 1950 to 1964, when black farmers lost almost 800,000 acres of land. An analysis for The Atlantic by a research team that included Dania Francis, at the University of Massachusetts, and Darrick Hamilton, at Ohio State, translates this land loss into a financial loss—including both property and income—of $3.7 billion to $6.6 billion in today’s dollars.

This was a silent and devastating catastrophe, one created and maintained by federal policy. President Franklin D. Roosevelt’s New Deal life raft for agriculture helped start the trend in 1937 with the establishment of the Farm Security Administration, an agency within the Department of Agriculture. Although the FSA ostensibly existed to help the country’s small farmers, as happened with much of the rest of the New Deal, white administrators often ignored or targeted poor black people—denying them loans and giving sharecropping work to white people. After Roosevelt’s death, in 1945, conservatives in Congress replaced the FSA with the Farmers Home Administration, or FmHA. The FmHA quickly transformed the FSA’s programs for small farmers, establishing the sinews of the loan-and-subsidy structure that undergirds American agriculture today. In 1961, President John F. Kennedy’s administration created the Agricultural Stabilization and Conservation Service, or ASCS, a complementary program to the FmHA that also provided loans to farmers. The ASCS was a federal effort—also within the Department of Agriculture—but, crucially, the members of committees doling out money and credit were elected locally, during a time when black people were prohibited from voting.

Through these programs, and through massive crop and surplus purchasing, the USDA became the safety net, price-setter, chief investor, and sole regulator for most of the farm economy in places like the Delta. The department could offer better loan terms to risky farmers than banks and other lenders, and mostly outcompeted private credit. In his book Dispossession, Daniel calls the setup “agrigovernment.” Land-grant universities pumped out both farm operators and the USDA agents who connected those operators to federal money. Large plantations ballooned into even larger industrial crop factories as small farms collapsed. The mega-farms held sway over agricultural policy, resulting in more money, at better interest rates, for the plantations themselves. At every level of agrigovernment, the leaders were white.

Major audits and investigations of the USDA have found that illegal pressures levied through its loan programs created massive transfers of wealth from black to white farmers, especially in the period just after the 1950s. In 1965, the United States Commission on Civil Rights uncovered blatant and dramatic racial differences in the level of federal investment in farmers. The commission found that in a sample of counties across the South, the FmHA provided much larger loans for small and medium-size white-owned farms, relative to net worth, than it did for similarly sized black-owned farms—evidence that racial discrimination “has served to accelerate the displacement and impoverishment of the Negro farmer.”

In Sunflower County, a man named Ted Keenan told investigators that in 1956, local banks had denied him loans after a bad crop because of his position with the NAACP, where he openly advocated for voting rights. The FmHA had denied him loans as well. Keenan described how Eugene Fisackerly, the leader of the White Citizens’ Council in Sunflower County, together with representatives of Senator James Eastland, a notorious white supremacist who maintained a large plantation there, had intimidated him into renouncing his affiliation with the NAACP and agreeing not to vote. Only then did Eastland’s man call the local FmHA agent, prompting him to reconsider Keenan’s loan.

A landmark 2001 investigation by the Associated Press into extortion, exploitation, and theft directed against black farmers uncovered more than 100 cases like Keenan’s. In the 1950s and ’60s, Norman Weathersby, a Holmes County Chevrolet dealer who enjoyed a local monopoly on trucks and heavy farm equipment, required black farmers to put up land as collateral for loans on equipment. A close friend of his, William Strider, was the local FmHA agent. Black farmers in the area claimed that the two ran a racket: Strider would slow-walk them on FmHA loans, which meant they would then default on Weathersby’s loans and lose their land to him. Strider and Weathersby were reportedly free to run this racket because black farmers were shut out by local banks.

Thousands of individual decisions by white people, enabled or motivated by greed, racism, existing laws, and market forces, all pushed in a single direction.

Analyzing the history of federal programs, the Emergency Land Fund emphasizes a key distinction. While most of the black land loss appears on its face to have been through legal mechanisms—“the tax sale; the partition sale; and the foreclosure”—it mainly stemmed from illegal pressures, including discrimination in federal and state programs, swindles by lawyers and speculators, unlawful denials of private loans, and even outright acts of violence or intimidation. Discriminatory loan servicing and loan denial by white-controlled FmHA and ASCS committees forced black farmers into foreclosure, after which their property could be purchased by wealthy landowners, almost all of whom were white. Discrimination by private lenders had the same result. Many black farmers who escaped foreclosure were defrauded by white tax assessors who set assessments too high, leading to unaffordable tax obligations. The inevitable result: tax sales, where, again, the land was purchased by wealthy white people. Black people’s lack of access to legal services complicated inheritances and put family claims to title in jeopardy. Lynchings, police brutality, and other forms of intimidation were sometimes used to dispossess black farmers, and even when land wasn’t a motivation for such actions, much of the violence left land without an owner.

In interviews with researchers from the Smithsonian’s National Museum of American History in 1985, Henry Woodard Sr., an African American who had bought land in the 1950s in Tunica County, said he had managed to keep up for years through a combination of his own industry, small loans from the FmHA and white banks, and the rental of additional land from other hard-pressed black landowners. Then, in 1966, the activist James Meredith—whose 1962 fight to integrate Ole Miss sparked deadly riots and a wave of white backlash—embarked on the famous March Against Fear. The next planting season, Woodard recalled, his white lenders ignored him. “I sensed that it was because of this march,” he said. “And it was a lady told me—I was at the post office and she told me, she said, ‘Henry, you Negroes, y’all want to live like white folks. Y’all don’t know how white folks live. But y’all are gonna have to be on your own now.’ ”

Woodard’s story would have been familiar to countless farmers in the Delta. In Holmes County, a crucible of the voting-rights movement, a black effort to integrate the local ASCS committees was so successful that it was subject to surveillance and sabotage by the Mississippi State Sovereignty Commission, an official agency created by Governor J. P. Coleman in 1956 to resist integration. Black landowners involved in running for the committees or organizing for votes faced fierce retaliation. In 1965, The New Republic reported that in Issaquena County, just north of Vicksburg, the “insurance of Negroes active in the ASCS elections had been canceled, loans were denied to Negroes on all crops but cotton, and ballots were not mailed to Negro wives who were co-owners of land.” Even in the decades after the passage of the 1965 Voting Rights Act, formal and informal complaints against the USDA poured out of the Delta.

These cases of dispossession can only be called theft. While the civil-rights era is remembered as a time of victories against disenfranchisement and segregation, many realities never changed. The engine of white wealth built on kleptocracy—which powered both Jim Crow and its slave-state precursor—continued to run. The black population in Mississippi declined by almost one-fifth from 1950 to 1970, as the white population increased by the exact same percentage. Farmers slipped away one by one into the night, appearing later as laborers in Chicago and Detroit. By the time black people truly gained the ballot in Mississippi, they were a clear minority, held in thrall to a white conservative supermajority.

Mass dispossession did not require a central organizing force or a grand conspiracy. Thousands of individual decisions by white people, enabled or motivated by greed, racism, existing laws, and market forces, all pushed in a single direction. But some white people undeniably would have organized it this way if they could have. The civil-rights leader Bayard Rustin reported in 1956 that documents taken from the office of Robert Patterson, one of the founding fathers of the White Citizens’ Councils, proposed a “master plan” to force hundreds of thousands of black people from Mississippi in order to reduce their potential voting power. Patterson envisioned, in Rustin’s words, “the decline of the small independent farmer” and ample doses of “economic pressure.”

An upheaval of this scale and speed—the destruction of black farming, an occupation that had defined the African American experience—might in any other context be described as a revolution, or seen as a historical fulcrum. But it came and went with little remark.

IV. The Catfish Boom

World War II transformed America in many ways. It certainly transformed a generation of southern black men. That generation included Medgar Evers, a future civil-rights martyr, assassinated while leading the Mississippi NAACP; he served in a segregated transportation company in Europe during the war. It included Willena’s father, Ed Scott Jr., who also served in a segregated transportation company. These men were less patient, more defiant, and in many ways more reckless than their fathers and grandfathers had been. They chafed under a system that forced them to relearn how to bow and scrape, as if the war had never happened. In the younger Scott’s case, wartime service sharpened his inherited land hunger, pushing him to seek more land and greater financial independence, both for himself and for his community. One of his siblings told his biographer, Julian Rankin, that the family’s deepest conviction was that “a million years from now … this land will still be Scotts’ land.”

Upon his return to the Delta, Scott continued down his father’s hard path, avoiding any interface with the FmHA and the public portions of the agrigovernment system, which by that time had spread its tendrils throughout Sunflower and Leflore Counties. He leaned on the friendships he and his father had made with local business owners and farmers, and secured credit for growing his holdings from friendly white bankers. Influenced by the civil-rights movement and its emphasis on community solidarity and activism, Scott borrowed from Oliver Cromwell’s self-sufficiency playbook too. He used his status to provide opportunities for other black farmers and laborers. “Daddy said that everyone who worked for us would always be able to eat,” Willena Scott-White told me. He made sure of more than that. Scott sent relatives’ and tenants’ children to school, paid for books, helped people open bank accounts and buy their own land. When civil-rights activists made their way down for Mississippi’s Freedom Summer, in 1964, he packed up meals and brought them to rallies.

When Scott-White thinks of her father, who died in 2015, she seems to become a young girl again. With allowances for nostalgia, she recalls a certain kind of country poorness-but-not-poverty, whereby children ran barefoot and worked from the moment they could walk, but ate well, lived in houses with solid floors and tight roofs, and went to high school and college if they showed skill. “We lived in something like a utopia,” Scott-White told me. But things changed at the tail end of the 1970s. Plummeting commodity prices forced highly leveraged farmers to seek loans wherever they could find them. Combined with the accelerating inflation of that decade, the beginnings of the farm-credit crisis made farming at scale without federal assistance impossible. Yet federal help—even then, two decades after the Civil Rights Act—was not available for most black farmers. According to a 2005 article in The Nation, “In 1984 and 1985, at the height of the farm crisis, the USDA lent a total of $1.3 billion to nearly 16,000 farmers to help them maintain their land. Only 209 of those farmers were black.”

As Rankin tells it in his biography, Catfish Dream, Scott made his first visit to an FmHA office in 1978. With the assistance of Vance Nimrod, a white man who worked with the black-owned Delta Foundation, a nonprofit promoting economic advancement for black Mississippians, Scott secured an operating loan for a season of soybeans and rice from the FmHA agent Delbert Edwards. The first time was easy—although, crucially, Nimrod accompanied him to the Leflore County office, in Greenwood. When Scott returned the next year without Nimrod, driving a shiny new truck the way his father used to, Edwards asked where Nimrod was. According to Rankin, Scott told the agent that Nimrod had only come to help secure that first loan; he wasn’t a business partner. When Edwards saw Scott’s vehicle, he seemed perplexed. “Who told you to buy a new truck?” he asked. Edwards ended up denying the requested loan amount.

At the same time, Edwards and the FmHA were moving to help local white farmers weather the storm, often by advising them to get into raising catfish. Commercial catfish farming was a relatively new industry, and it had found a home in the Delta as prices for row crops crashed and new legislation gave the USDA power and incentive to build up domestic fish farming. FmHA agents pushed white farmers to convert wide fields on the floodplain into giant catfish ponds, many of which would become contract-growing hubs for Delta Pride Catfish, a cooperative that quickly evolved into a local monopoly. The federal government poured millions of dollars into the catfish boom by way of FmHA loans, many of which were seized on by the largest white landowners, and kept those white landowners solvent. Mississippi became the catfish capital of the world in the 1970s. But the FmHA did not reach out to Scott, nor is there evidence that it supported the ambitions of any black farmers who might have wanted to get into catfish.

Scott decided to get into catfish anyway, digging eight ponds in fields where rice had grown the season before. He found his own catfish stocks and learned the ins and outs of the industry pretty much on his own. Scott finished digging his ponds in 1981, at which point, according to Rankin, Edwards of the FmHA visited the property and told him point-blank: “Don’t think I’m giving you any damn money for that dirt you’re moving.” The Mississippi FmHA would eventually compel Edwards to provide loans for Scott’s catfish operation for 1981 and 1982. But as court records show, the amount approved was far less than what white catfish farmers usually got—white farmers sometimes received double or triple the amount per acre that Scott did—and enough to stock only four of the eight ponds. (Edwards could not be reached for comment on any of the episodes recounted here.)

Scott’s Fresh Catfish opened in 1983. As a marker outside the old processing shed now indicates, it was the first catfish plant in the country owned by an African American. But discrimination doomed the enterprise before it really began. Without enough capital, Scott was never able to raise fish at the volume he needed. He claimed in court and later to Rankin that he had also been denied a chance to purchase stock in Delta Pride—a requirement to become a contract grower—because he was black. Without access to a cooperative, he had to do the processing and packaging himself, adding to the cost of his product. In 2006, Delta Pride and Country Select Catfish were combined into a new business entity, Consolidated Catfish Producers. When reached for comment, a spokesperson for Consolidated Catfish said that no employee at the new company could “definitively answer” questions about Scott or alleged discrimination against him.

Scott was in his 60s by the time his plant got off the ground. The effort took a toll. He slowly went blind. Arthritis claimed his joints. His heart began to fail. The plant limped quietly through the ’80s and then shut down. Lenders began the process of foreclosing on some of Scott’s cropland as early as 1983. In 1995, the FmHA approved a request from Scott to lease most of his remaining acres. The USDA itself had claimed most of his land by the late 1980s.

The downfall of the Scott catfish enterprise was proof of the strength and endurance of what the federal government would later state could be seen as a federally funded “conspiracy to force minority and disadvantaged farmers off their land through discriminatory loan practices.” The Scotts were not small-timers. They had the kind of work ethic and country savvy that are usually respected around the Delta. When the powers that be finally prevailed over Ed Scott Jr., they had completed something decisive, something that even today feels as if it cannot be undone.

V. Farmers in Suits

But land is never really lost, not in America. Twelve million acres of farmland in a country that has become a global breadbasket carries immense value, and the dispossessed land in the Delta is some of the most productive in America. The soil on the alluvial plain is rich. The region is warm and wet. Much of the land is perfect for industrialized agriculture.

Some white landowners, like Norman Weathersby, themselves the beneficiaries of government-funded dispossession, left land to their children. Some sold off to their peers, and others saw their land gobbled up by even larger white-owned farms. Nowadays, as fewer and fewer of the children of aging white landowners want to continue farming, more land has wound up in the hands of trusts and investors. Over the past 20 years, the real power brokers in the Delta are less likely to be good ol’ boys and more likely to be suited venture capitalists, hedge-fund managers, and agribusiness consultants who run farms with the cold precision of giant circuit boards.

One new addition to the mix is pension funds. Previously, farmland had never been a choice asset class for large-scale investing. In 1981, what was then called the General Accounting Office (now the Government Accountability Office) released a report exploring a proposal by a firm seeking pension-investment opportunities in farmland. The report essentially laughed off the prospect. The authors found that only about one dollar of every $4,429 in retirement funds was invested in farmland.

But commodity prices increased, and land values rose. In 2008, a weakened dollar forced major funds to broaden their search for hedges against inflation. “The market in agricultural land in the U.S. is currently experiencing a boom,” an industry analyst, Tom Vulcan, wrote that year. He took note of the recent entry of TIAA-CREF, which had “spent some $340 million on farmland across seven states.” TIAA, as the company is now called, would soon become the biggest pension-fund player in the agricultural real-estate game across the globe. In 2010, TIAA bought a controlling interest in Westchester Group, a major agricultural-asset manager. In 2014, it bought Nuveen, another large asset-management firm. In 2015, with Nuveen directing its overall investment strategy and Westchester and other smaller subsidiaries operating as purchasers and managers, TIAA raised $3 billion for a new global farmland-investment partnership. By the close of 2016, Nuveen’s management portfolio included nearly 2 million acres of farmland, worth close to $6 billion.

Investment in farmland has proved troublesome for TIAA in Mississippi and elsewhere. TIAA is a pension company originally set up for teachers and professors and people in the nonprofit world. It has cultivated a reputation for social responsibility: promoting environmental sustainability and respecting land rights, labor rights, and resource rights. TIAA has endorsed the United Nations–affiliated Principles for Responsible Investment, which include special provisions for investment in farmland, including specific guidelines with regard to sustainability, leasing practices, and establishing the provenance of tracts of land.

Each black farmer who left the region represented a tiny withdrawal from one side of a cosmic balance sheet and a deposit on the other side.

The company has faced pushback for its move into agriculture. In 2015, the international nonprofit Grain, which advocates for local control of farmland by small farmers, released the results of an investigation accusing TIAA’s farmland-investment arm of skirting laws limiting foreign land acquisition in its purchase of more than half a million acres in Brazil. The report found that TIAA had violated multiple UN guidelines in creating a joint venture with a Brazilian firm to invest in farmland without transparency. The Grain report alleges that when Brazil tightened laws designed to restrict foreign investment, TIAA purchased 49 percent of a Brazilian company that then acted as its proxy. According to The New York Times, TIAA and its subsidiaries also appear to have acquired land titles from Euclides de Carli, a businessman often described in Brazil as a big-time grileiro—a member of a class of landlords and land grabbers who use a mix of legitimate means, fraud, and violence to force small farmers off their land. In response to criticism of TIAA’s Brazil portfolio, Jose Minaya, then the head of private-markets asset management at TIAA, told WNYC’s The Takeaway: “We believe and know that we are in compliance with the law, and we are transparent about what we do in Brazil. From a title perspective, our standards are very focused around not displacing individuals or indigenous people, respecting land rights as well as human rights … In every property that we have acquired, we don’t just do due diligence on that property. We do due diligence on the sellers, whether it’s an individual or whether it’s an entity.”

TIAA’s land dealings have faced scrutiny in the United States as well. In 2012, the National Family Farm Coalition found that the entry into agriculture of deep-pocketed institutional investors—TIAA being an example—had made it pretty much impossible for smaller farmers to compete. Institutional investment has removed millions of acres from farmers’ hands, more or less permanently. “Pension funds not only have the power to outbid smaller, local farmers, they also have the long-term goal of retaining farmland for generations,” the report noted.

Asked about TIAA’s record, a spokesperson for Nuveen maintained that the company has built its Delta portfolio following ethical-investment guidelines: “We have a long history of investing responsibly in farmland, in keeping with our corporate values and the UN-backed Principles for Responsible Investment (PRI). As a long-term owner, we bring capital, professional expertise, and sustainable farming practices to each farm we own, and we are always looking to partner with expansion-minded tenants who will embrace that approach and act as good stewards of the land.” The company did not comment on the history of any individual tract in its Delta portfolio.

But even assuming that every acre under management by big corporate interests in the Delta has been acquired by way of ethical-investment principles, the nature of the mid-century dispossession and its multiple layers of legitimation raise the question of whether responsible investment in farmland there is even possible. As a people and a class, black farmers were plainly targets, but the deed histories of tax sales and foreclosures don’t reveal whether individual debtors were moved off the land because of discrimination and its legal tools.

In addition, land records are spotty in rural areas, especially records from the 1950s and ’60s, and in some cases it’s unclear exactly which records the investors used to meet internal requirements. According to Tristan Quinn-Thibodeau, a campaigner and organizer at ActionAid, an anti-poverty and food-justice nonprofit, “It’s been a struggle to get this information.” The organization has tried to follow the trails of deeds and has asked TIAA—which manages ActionAid’s own pension plan—for an analysis of the provenance of its Delta portfolio. Such an analysis has not been provided.

What we do know is that, whatever the specific lineage of each acre, Wall Street investors have found a lucrative new asset class whose origins lie in part in mass dispossession. We know that the vast majority of black farmland in the country is no longer in black hands, and that black farmers have suffered far more hardships than white farmers have. The historian Debra A. Reid points out that “between 1920 and 1997, the number of African Americans who farmed decreased by 98 percent, while white Americans who farmed declined by 66 percent.” Referring to the cases studied in their 2001 investigation, Dolores Barclay and Todd Lewan of the Associated Press observed that virtually all of the property lost by black farmers “is owned by whites or corporations.” The foundation of these portfolios was a system of plantations whose owners created the agrigovernment system and absorbed thousands of small black-owned farms into ever larger white-owned farms. America has its own grileiros, and they stand on land that was once someone else’s.

VI. A Deeper Excavation

As we drove through the patchwork remnants of the Scotts’ land, Willena Scott-White took me to the site of Scott’s Fresh Catfish. Gleaming steel silos had turned into rusting hulks. The ponds were thick with weeds and debris. The exterior walls of the plant itself had collapsed. Rusted beams lay atop ruined machinery. Fire ants and kudzu had begun nature’s reclamation.

Late in Ed Scott Jr.’s life, as he slipped into Alzheimer’s, Willena and his lawyer, Phil Fraas, fought to keep his original hopes alive. In the Pigford v. Glickman lawsuit of 1997, thousands of black farmers and their families won settlements against the USDA for discrimination that had occurred between 1981 and the end of 1996; the outlays ultimately reached a total of $2 billion. The Scotts were one of those families, and after a long battle to prove their case—with the assistance of Scott-White’s meticulous notes and family history—in 2012 the family was awarded more than $6 million in economic damages, plus almost $400,000 in other damages and debt forgiveness. The court also helped the Scotts reclaim land possessed by the department. In a 1999 ruling, Judge Paul L. Friedman of the U.S. District Court for the District of Columbia acknowledged that forcing the federal government to compensate black farmers would “not undo all that has been done” in centuries of government-sponsored racism. But for the Scotts, it was a start.

“The telling factor, looking at it from the long view, is that at the time of World War I there were 1 million black farmers, and in 1992 there were 18,000,” Fraas told me. The settlements stemming from Pigford cover only specific recent claims of discrimination, and none stretching back to the period of the civil-rights era, when the great bulk of black-owned farms disappeared. Most people have not pushed for any kind of deeper excavation.

Any such excavation would quickly make plain the consequences of what occurred. During my drive with Scott-White, we traveled through parts of Leflore, Sunflower, and Washington Counties, three of the counties singled out by Opportunity Insights, a Harvard University research group, as among the worst in the country in terms of a child’s prospects for upward mobility. Ten counties in the Delta are among the poorest 50 in America. According to new data from the Centers for Disease Control and Prevention on all 74,000 U.S. census tracts, four tracts in the Delta are among the lowest 100 when it comes to average life expectancy. More than 30 tracts in the Delta have an average life expectancy below 70. (The national average is 79.) In some Delta counties, the infant mortality rate is more than double the nationwide rate. As if to add gratuitous insult to injury, a new analysis from ProPublica finds that, as a result of the Internal Revenue Service’s intense scrutiny of low-income taxpayers, the Delta is audited by the IRS more heavily than any other place in the country. In sum, the areas of deepest poverty and under the darkest shadow of death are the ones where dispossession was the most far-reaching.

The consequences of dispossession had long been predicted. Fannie Lou Hamer, a Sunflower County activist whose 1964 speech to a Democratic National Convention committee galvanized support for the Voting Rights Act, spoke often of the need for land reform as a precondition for true freedom. Hamer’s utopian Freedom Farm experiment stressed cooperative landownership, and she said the concentration of land in the hands of a few landowners was “at the base of our struggle for survival.” In her analysis, mass dispossession should be seen as mass extraction. Even as the U.S. government invested billions in white farmers, it continued to extract wealth from black farmers in the Delta. Each black farmer who left the region, from Reconstruction onward, represented a tiny withdrawal from one side of a cosmic balance sheet and a deposit on the other side. This dynamic would only continue, in other ways and other places, as the Great Migration brought black families to northern cities.

This cosmic balance sheet underpins the national conversation—ever more robust—about reparations for black Americans. In that conversation, given momentum in part by the publication of Ta-Nehisi Coates’s “The Case for Reparations” in this magazine in 2014, I hear echoes of Mississippi. I hear echoes of Hamer, the Scotts, Henry Woodard Sr., and others who petitioned the federal government to hold itself accountable for a history of extraction that has extended well beyond enslavement. But that conversation too easily becomes technical. How do we quantify discrimination? How do we define who was discriminated against? How do we repay those people according to what has been defined and quantified? The idea of reparations sometimes seems like a problem of economic rightsizing—something for the quants and wonks to work out.

Economics is, of course, a major consideration. According to the researchers Francis and Hamilton, “The dispossession of black agricultural land resulted in the loss of hundreds of billions of dollars of black wealth. We must emphasize this estimate is conservative … Depending on multiplier effects, rates of returns, and other factors, it could reach into the trillions.” The large wealth gap between white and black families today exists in part because of this historic loss.

But money does not define every dimension of land theft. Were it not for dispossession, Mississippi today might well be a majority-black state, with a radically different political destiny. Imagine the difference in our national politics if the center of gravity of black electoral strength had remained in the South after the Voting Rights Act was passed.

Politics aside, how can reparations truly address the lives ruined, the family histories lost, the connection to the land severed? In America, land has always had a significance that exceeds its economic value. For a people who were once chattel themselves, real property has carried an almost mystical import. There’s a reason the fabled promise that spread among freedmen after the Civil War was not a check, a job, or a refundable tax credit, but 40 acres of farmland to call home. The history of the Delta suggests that any conversation about reparations might need to be more qualitative and intangible than it is. And it must consider the land.

Land hunger is ineffable, an indescribable yearning, and yet it is something that Americans, perhaps uniquely, feel and understand. That yearning tugged at me hardest as Willena Scott-White rounded out her tour of the fields, the afternoon slipping away. Out among the Scotts’ fields is a clearing with a lone, tall tree. In the clearing is a small cemetery. A handful of crooked, weathered tombstones stand sentinel. This is where Ed Scott Jr. is buried, and where some of Willena’s older siblings now rest. Willena posed for a picture beside her parents’ grave. She told me that this is where her own bones will rest after her work on Earth is done.

“This is our land,” she said.

[ronnykblair]

The Definitive Guide to the Equity Research Internship

Ah, the equity research internship.

Sure, the industry itself may not be in great shape, but any finance internship helps, right?

Well… maybe.

Equity research internships are quite different from investment banking internships and sales & trading internships, even though they all take place at large banks.

That creates some opportunities if you use them well – and some risks if you don’t:

Wait, Do Equity Research Internships Exist? Why Are They So Rare?

You’ve probably noticed that there are not that many equity research internships.

A quick search on LinkedIn revealed over 15,000 openings for “investment banking interns,” but only ~50 for “equity research interns” – and many of those were not for real internships.

There are relatively few ER internships because:

Equity research recruiting is less cyclical than IB and S&T recruiting, so groups hire “as needed.” It’s not as if a group always hires 100 people per year and then needs to replace them when 75% leave within two years. As a result, there’s less of a need to recruit interns to fill the pipeline. Some of the bulge-bracket banks do have structured internship programs, but there are still many fewer openings.

Everything depends on the Analyst in the group (the “Analyst” is the most senior team member in research). If they do not want interns, the group will not hire interns. Different Analysts run their groups very differently, so hiring practices vary more widely than in IB or S&T.

Interns are less useful in ER because they need to go through an entire quarter of company earnings to learn the business and key processes. A quarter lasts 3 months, so by the time that happens, the internship is over. By contrast, there are always random tasks and grunt work that IB interns can assist with.

So Then, What Do Equity Research Interns Do?

If you’re lucky enough to win one of the few available equity research internships, you should start by understanding what you won’t do:

Write equity research reports.

Speak with clients or other external parties.

You need to be licensed and working full-time at the bank to do those, so you’ll be completing the following types of tasks instead:

Finding industry and market data.

Assisting with model updates following earnings calls and company news.

Summarizing news and recent corporate events for your team.

Updating lists of comparable public companies and other valuation data.

Updating “primers” or annual reports the group issues on key verticals or sub-industries.

You’re unlikely to build a detailed 3-statement model from scratch or complete an entire valuation from beginning to end, but you may contribute to parts of these.

Similarly, you’re not going to draft a 100-page initiating coverage report as an intern, but you may contribute to parts of it.

Since there are no deals or pitches in equity research, daily activities are more about following companies and the market and less about responding to Urgent Request X from Client A.

Also, as stated above, equity research work and culture vary heavily based on the Analyst in charge of the group.

Some Analysts favor complex financial models, others like on-the-ground research, others like a data-driven approach, and still others focus on relationship-building.

But no matter how the group runs, your job is to make everyone’s life easier.

On average, you can expect to work around 12 hours per weekday, roughly the same as the full-time research professionals.

Hours will spike up during earnings season when everyone scrambles to update models and send out new reports.

Weekend work is not that common, but you should be available in case something comes up.

Who Offers Equity Research Internships?

The bulge-bracket banks, middle-market banks, and some elite-boutique banks have research teams and may, therefore, offer internships.

It’s rare for regional boutique banks to offer equity research, but if they do, they might offer internships as well.

Asset management firms such as Fidelity and Vanguard may offer “research internships” as well, but these are buy-side equity research roles, which are somewhat different from the sell-side roles discussed in this article.

Finally, there are dedicated/independent research firms that charge clients directly for research and which may also offer internships.

Examples include Green Street Advisors (REITs), Bernstein (diversified), Arete Research (TMT), Redburn (diversified), Agency Partners (aerospace and defense), and Telsey (consumer focus – has now expanded into IB and S&T as well).

Why Bother with an Equity Research Internship?

You would complete an equity research internship for the same reasons you’d complete an investment banking internship: to win a full-time return offer, to decide whether or not the industry is right for you, and to build a sequence of work experience.

However, “win a full-time return offer” is a less likely outcome in equity research because of the reasons mentioned above: hiring is random, and there aren’t clearly defined “classes” of new employees.

Which Candidates Win These Internships?

The same qualities that get you in the door for IB interviews are also important in equity research: a top-ranked university, high grades, previous finance internships, and accounting/valuation/financial modeling skills.

But there are a few key differences:

Market Passion is Critical – And you can’t fake it. If you don’t actively follow industries and research and pick stocks on your own, it will be obvious within ~5 minutes.

So Are Writing and Communication Skills – You may not do official report writing as an intern, but you will be emailing your team and contributing to reports.

MBA Internships… Exist, Kind Of? – Some of the larger banks do recruit on-campus for MBA-level internships, but it’s far less “institutionalized” than the same process for investment banking.

Off-the-Beaten-Path Routes Are More Feasible – This last point does not apply to internships quite as much, but it’s more viable to take the “industry expertise + a bit of finance experience” and win ER roles as an older career changer.

These points mean that it’s probably not a great idea to complete an expensive degree, such as an MBA, solely to get into equity research.

Some candidates make it work, but it’s quite risky due to the small number of internships and the lack of a structured, recurring hiring process at most firms.

The Internship Recruiting Timeline

At the undergraduate level, the equity research recruiting timeline has been creeping up, though it’s still not quite as crazy as the IB timeline.

Recruiting for banks with structured internship programs now takes place around a year in advance of the internship, so you need to start your networking efforts and technical preparation very early.

But again: most ER hiring is “off-cycle,” and even internship opportunities can pop up randomly, so you never know.

How to Get an Equity Research Internship

We cover the key points in the article on equity research recruiting, but to summarize:

You can submit your application online if the bank has an internship program, but networking works quite well for finding unofficial/off-cycle research positions.

Start by finding professionals on LinkedIn and then emailing them, or find their information through other sources like Bloomberg, Capital IQ, FactSet, or even research reports that list contact information.

Write a 5-6 sentence email to introduce yourself, and ask for a time to speak to learn more about opportunities at Firm X as well as their career paths; you can also ask questions about how the group is run (e.g., what the Analyst publishes besides earnings updates), why clients value the Analyst, and what the bank’s vision for its research division is. Focus on firms where there is clearly an open position (look on job sites).

If you legitimately do not know what you are doing (be honest), then do not attach a stock pitch, sample report, or model to your intro email (this mostly applies if you’re an early university student).

If you do know what you’re doing, do attach a stock pitch/sample report/model. For a quick test, take a look at our stock pitch examples and ask if you could come up with something similar in 1-2 weeks.

By the time you go in for interviews, you should ideally know at least a few people throughout different equity research groups at the bank.

Equity Research Internship Interviews

Assuming you network successfully, submit a good application, and make it through whatever online tests or HireVue recordings they require, the next step is real interviews.

You can expect the standard “fit” questions:

Walk me through your resume / tell me about yourself.

Why equity research?

Your strengths and weaknesses.

Your team and leadership experiences.

Your communication skills and writing abilities.

Technical questions are similar to investment banking interview questions, but there’s more focus on accounting, 3-statement modeling, and valuation since you do not work on M&A or LBO deals directly in ER.

It is extremely important to have 2-3 solid stock pitches – if you do not, interviewers will conclude that you’re not interested in the job.

You may get a written test or on-site case study as well, but it’s usually fairly simple: maybe 60 minutes to read materials about two peer companies and recommend one over the other.

A detailed financial modeling test is unlikely for an internship role, but anything is possible.

There’s a description of the internship interview process in a reader story of his move from compliance to equity research.

How to Prepare for the Internship

If you make it through interviews and win the offer, congrats!

Now you get to panic about how to prepare and impress everyone on the job.

Most of the points in our article about investment banking internship preparation apply here as well: Learn key Excel and PowerPoint shortcuts, practice reading annual reports, read up on your industry, take extensive notes, do some “pre-networking,” and try to reduce your smartphone addiction.

A few additional, ER-specific tips include:

Learn your group’s coverage universe – read up on the companies in it, ask for copies of older reports, and figure out the data your team likes to present.

Practice summarizing news and company events and shortening long articles into a few bullet points.

Practice listening to corporate earnings calls and summarizing the key points. If you can’t listen live, download the webcast afterward or read the transcript.

How to Make the Most of an Equity Research Internship

Many of the points in the investment banking internship guide apply here as well – but the division of work differs since there are no deals in ER.

As an intern, the only way to add value is to make other peoples’ lives easier.

That means doing the following will improve your chances of winning a return offer, or at least getting a solid recommendation:

Don’t make mistakes – always print and double-check your work before showing it to anyone.

Do the boring grunt work (data gathering and scrubbing, updating valuation information, etc.) that’s required and that no one else wants to do.

Take the initiative – if you find an interesting article or report about your industry, send it to your team and summarize the key points. If someone is wasting time on a task you could handle, volunteer to do it for them.

Figure out your group’s coverage universe on Day 1 and add each company’s earnings call to your team’s calendars if it’s not already there.

You should also use downtime to network, not only within your team, but also with other groups, such as sales & trading, and see if you can do anything to help.

Don’t do this every day or it will get annoying, but try to meet a few new people every 1-2 weeks.

Do all that, and you might just win a return offer – if there’s an opening, of course.

Equity Research Internships: Hidden Gem or Hidden Land Mine?

I think equity research internships are a bit overrated for the reasons highlighted above:

They tend to take quite a bit of networking to secure.

There’s not necessarily a structured recruiting process or a set number of hires each year.

And even if you do win the internship, the path to a full-time offer does not necessarily exist.

A research internship could be a good first or second step if your long-term goal is in the public markets (hedge funds, asset management, etc.).

But if you’re more inclined to the “deal” side of things (investment banking and private equity), I’m not sure I would recommend equity research internships.

With a similar amount of networking, you could win a boutique PE or VC internship that’s more relevant, and that fits your story better.

I’m not sure that research internships are “hidden land mines,” but they’re also not quite “hidden gems” in the same way some off-cycle internships are.

So… buyer beware, and if the internship seems too shiny to be true, it probably is.

The post The Definitive Guide to the Equity Research Internship appeared first on Mergers & Inquisitions.

from ronnykblair digest https://www.mergersandinquisitions.com/equity-research-internship/

[webart-studio]

Why You Ought to Begin a Enterprise Solely Whereas You Have a Job

If you’re dreaming about beginning your personal enterprise, I say go for it — however do it correctly!

December 17, 2018 7 min learn

Opinions expressed by Entrepreneur contributors are their very own.

Many individuals that I meet inform me that they dream of beginning their very own enterprise. I at all times ask them, “Then why not?” They sometimes reply by saying that they’ve so many monetary and private duties, that they cannot simply give up their job to begin an organization, and many others. Then I inform them my story …

Associated: Tips on how to Use Your Present Job to Begin Your Subsequent Enterprise

I had an incredible job within the monetary providers business and labored with unbelievable individuals, however one thing was lacking. I had real-world duties like everybody else, however I actually needed to do one thing I used to be captivated with. Life’s challenges started to stack up: the monetary disaster, a divorce and lots of of my shut pals getting laid off from their company jobs. By these experiences I used to be decided to achieve management over my very own destiny.

At across the similar time, I noticed the famend British polar explorer Robert Swan communicate in New York. Swan is the primary individual in historical past to stroll to each the North and South Poles and one of the crucial essential environmentalists on the planet. He lives by his coronary heart. His ardour for his life pushed me towards a change. I knew one factor: Finance wasn’t for me. I frolicked reflecting on the concept that if I might get up day-after-day and do precisely what I liked, what would that appear like? I liked journey. I liked historical past. And I liked unbelievable tales of individuals doing the not possible. I made a decision to construct an journey journey firm that may incorporate these three elements. I might construct it on the aspect till it was financially steady sufficient to be my full-time job. My firm, The Explorer’s Passage, took me almost seven years of working nights and weekends on the aspect to make it occur, however it turned a full-time job in February of this 12 months. (Full disclosure: Swan is now one in every of our journey leaders.)

Many profitable corporations began this fashion. Instagram founders Kevin Systrom and Mike Krieger labored nights and weekends on their picture sharing app. Their preliminary foray into the market was an app that was just like Foursquare, the place you’ll test into places. Nonetheless, it was not getting traction. They ended up altering their mannequin to images solely and it turned the success we all know at the moment. Having a day job provides you the time and suppleness to hone your corporation mannequin and create a product that might be commercially possible.

Associated: Constructed My Multimillion-Greenback Facet-Hustle Whereas Working a Full-Time Job and So Can You

There are an a variety of benefits to this method. One is that you’re much less more likely to must take out loans, as you possibly can proportion a few of your earnings towards constructing your corporation. Secondly, you’re much less seemingly to surrender priceless fairness to buyers as properly. For me, I needed 100 % management of my firm! Whereas I might need needed to put in additional hours than if I had a accomplice, I now have the liberty and suppleness I craved.

Lastly, it’s estimated that solely 39 % of small companies become profitable over the course of their lifetime. This is a crucial statistic to keep in mind when launching your new enterprise. It’s totally difficult to outlive the ups and downs of the preliminary years with no steady supply of earnings, so you need to plan your yearly price range accordingly.

The British billionaire and adventurer Richard Branson is a grasp at defending his draw back danger. He’s additionally an enormous supporter of the method of beginning a brand new enterprise on the aspect. It’s possible you’ll not have realized it, however lots of his companies, like Virgin Information and Virgin Atlantic Airways, began out as aspect initiatives whereas he was engaged on a separate core enterprise.

This is some recommendation about beginning a enterprise on the aspect:

1. Discover one thing you’re captivated with.

I used to be very lucky to have had an incredible job. Nonetheless, my long-term objectives shifted to residing my passions. You’ll undergo powerful occasions beginning your corporation and I will not lie — it’s extremely onerous. It was my love and keenness for my enterprise concept that made it profitable. Whereas the hours had been lengthy, it didn’t really feel like work. Discover one thing that you just love sufficient so that you just will not thoughts spending your free time on it.

Associated: This Co-Founder’s Former Boss Turned Her Mentor — and Inspired Her to Depart Her Company Gig

2. Simply take a single step ahead.

Many individuals say they do not know the place to begin to launch their enterprise. It is all too overwhelming for them. Simply put one step in entrance of the opposite. Child steps are the important thing! Provide you with the identify of your organization. Work in your firm emblem. These will get issues rolling. The subsequent steps unfold one after one other. While you look again one 12 months later you can be amazed at what you achieved with just some hours of additional work per day.

3. Maintain working onerous at your day job.

There isn’t any assure that your startup might be profitable, so preserve working onerous at your day job. Except for the regular earnings and safety it supplies, you’ll nonetheless have a chance to develop and study every day and you may apply these classes to your personal enterprise. I used to be lucky to work for an unbelievable supervisor who had a deep understanding of danger administration, advertising and marketing and gross sales. This helped me tremendously in constructing my enterprise. Be taught as a lot as you possibly can at your day job.

4. Look to the consultants.

You are not more likely to know the whole lot from the beginning. I’m an enormous proponent of bringing in assist, resembling mentors and coaches, to assist in your entrepreneurial journey. Having different opinions will assist reveal issues that you just may miss. That is the important thing to breaking by to new heights. I discovered this the onerous approach. After my firm launched I used to be having a really troublesome time with gross sales. Whereas I used to be decided to make my firm succeed, I used to be attempting to do all of it on my own. I noticed that if I didn’t change myself then I might fail. I then introduced in coaches and mentors and requested them to take a tough have a look at me. I requested them to assist me change. It wasn’t lengthy after that the gross sales began to return in. My recommendation to you is to hunt out assist. It could actually make all of the distinction.

The day I give up my banking job, I left to run a thriving entity. As a result of I constructed up my firm on the aspect I didn’t need to take a leap of religion. Take your time and solely depart your day job whenever you really feel totally snug. Constructing my enterprise has been one of many biggest adventures of my life. Daily, I get to do what I really like. I did all of it by taking part in it sensible, minimizing my danger, and considering long-term.

If you’re dreaming about beginning your personal enterprise, I say go for it — however do it correctly!

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source https://webart-studio.com/why-you-ought-to-begin-a-enterprise-solely-whereas-you-have-a-job/

[consulting-celiac-in-the-tardis]

19 Ways Life Changes When You Have Celiac Disease

New blog post! So you’ve just learned that you have celiac disease and need to start a gluten free diet. What else should you expect to change in your life, besides just your food?

Today, I'm rounding up all the changes I’ve noticed since my celiac disease diagnosis five years ago. I have two hopes for this post: first, I hope that this makes you feel less alone if you’re struggling to accept similar lifestyle changes due to celiac disease. Second? If your friends or family don’t seem to understand why adjusting to life with celiac disease can feel so freakin’ hard sometimes, I hope this post shows them that celiac disease changes way more than just the food you put on your plate. 

So whether you have celiac disease or know someone who does and want a chance to “walk in their (chronically ill) shoes,” keep reading to discover 19 ways your life changes after a celiac disease diagnosis! 

1. Your diet shifts...in some ways you may not expect. 

I might as well start with the most obvious life change: the required gluten free diet. Depending on how you ate before your celiac diagnosis, going gluten free can be a big change. If you’re like me, though, you might also discover other food intolerances along the way. For instance, like many celiacs, my intestinal villi were damaged so badly that I wasn't able to tolerate dairy (and still can't in large amounts). 

When my stomach continued to act up even after I started a gluten free diet, I also temporarily adopted a low fodmap diet and still have certain “triggers” (like onion and garlic) that I typically avoid. All of this goes to say that going gluten free for celiac disease is much more complicated than just ditching bread. People often underestimate how many foods wheat can hide in (from soy sauce to soup) and how many other dietary changes celiacs end up needing to make as well. 

2. Grocery shopping takes longer. 

Before I learned that I have celiac disease, grocery shopping was easy. I just grabbed whatever looked good and checked out! When you’re living with celiac disease, though, you have to spend extra time reading labels to ensure your food is gluten free and not cross contaminated. (Learn more about reading labels here).

Plus, if you don’t want to spend a loooot more money on your gluten free groceries (more on that on point number 13), you’ll probably spend extra time comparing brands to find the cheapest option. I’ve certainly gotten faster at grocery shopping the longer I’ve been diagnosed, as I now know which brands are safe and delicious and what label markings to look for. However, I doubt grocery shopping will ever feel as “easy” or “worry free” as it was pre-celiac. 

3. You can’t just eat out “wherever.”

One of the hardest changes to accept with a celiac disease diagnosis, at least for me, was the loss of spontaneity. No longer could I just walk around town and grab a bite at whatever restaurant looked good. 

Gluten free apps like the one I talk about here are definitely a big help in finding safe gluten free options when you’re out and about. Nowadays, though, I still call ahead or talk about the menu in more detail with restaurants that promote “gluten free” menus, as many of them are not cross contamination free or celiac safe. 

4. Dating can be even trickier. 

Considering that I was diagnosed with celiac at age 16, I found out first-hand that romance can feel a little more complicated without wheat. Choosing a date night restaurant requires extra research, and while various celiac experts I've talked to say that being glutened from a kiss is very improbable, I've felt sick after kissing a wheat-eater before. I try to make a joke out of requesting that guys brush their teeth (or wait an hour after eating) before they kiss me, but the disclosure can make some first dates a lil' awkward. 

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On the plus side, though...you never have to deal with kissing someone who has major garlic breath! And I've found that the people who really care about me (and therefore are real dating material anyway) don't mind the extra tooth brushing either!

5. Telling people about your dietary restrictions is a near-daily occurrence. 

When I’m working an office job or at school, I’m asked about my “special” food almost every time I meet someone new. After all, when you attend a pizza party and bring your own gluten free pizza, you’re probably going to raise some eyebrows. 

Within a few months after your diagnosis, you’ll likely have the “celiac spiel” memorized. Mine usually goes something like this: “Yep, I have celiac disease, an autoimmune disease where ingesting gluten damages my intestines. I can get sick from even a small amount of gluten, so I make my own food most of the time.” Short, sweet and beneficial to raising celiac awareness! 

6. You become “that gluten free girl (or guy).” 

As people learn more about your new dietary restrictions, you might find your whole identity being equated to your food...for better or for worse. By sophomore year, I was known as that “gluten free chic” on my small college campus. (And fun fact: whoever controls my college’s choir Instagram account still follows me and likes my smoothie bowl pictures!) 

Obviously, some people may feel more comfortable being known by this label than others. If you’re struggling to decipher how you feel about celiac disease being part of your identity, I’d recommend reading this popular post of mine. Also, remember that although some people might identify you by your diet, the people who know and love you best probably understand just how complex, multifaceted and layered your identity really is.  

7. Holidays become a little more complicated. 

Oh, holidays. Spending time with friends and family can be super fun and relaxing, but sitting down for Thanksgiving dinner can feel a lot more challenging when you have celiac disease or food restrictions. If you are lucky enough to have friends or family who want to (and can safely) accommodate your diet, great! If not, remember that the holidays are really about the people and not the food, and eat ahead of time or bring your own gluten free dinner to enjoy along with everyone else. 

8. You ask a lot of questions about your food anytime you go out to eat or receive a “gluten free” gift. 

Unless you’re ordering at an entirely gluten free restaurant (which are as awesome as they are rare), eating out gluten free involves a lot of talking, explaining and double checking. I typically talk to the waiter or waitress about what celiac is and the accommodations I need (fresh ingredients, clean pots and pans, etc), and I sometimes ask to speak to the manager if the waitstaff doesn’t seem educated about celiac disease. 

The same routine happens when I attend a potluck or a party or someone surprises me with a “gluten free” treat on my birthday. Unfortunately, because small amounts of gluten are still dangerous for people with celiac disease, even “gluten free” food isn’t safe if it’s been made with cross contaminated equipment or ingredients. Have a hard time saying “no” even when you’re pretty dang sure the food is unsafe? Read this for an empowering reminder. 

9. You may experience nutritional or vitamin deficiencies. 

Despite the common misperception that a gluten free diet is automatically “healthier” than a diet with wheat, gluten free foods can be lower in vitamins and minerals or not as enriched as whole grain alternatives. Combined with the intestinal damage gluten likely caused before your celiac diagnosis, you may end up having several nutritional deficiencies. 

Personally, my doctor put me on zinc and calcium supplements after my celiac diagnosis. I also recently found out that I am low in iron, and am taking a supplement for that. Obviously, everyone with celiac disease is different and you might be 100% healthy just eating a balanced gluten free diet. If you do discover nutritional deficiencies, though, know that you aren’t alone. 

10. You get way too excited over new, delicious gluten free products. 

When I’m grocery shopping and find a new gluten free product that I’ve previously tried and loved or have heard is ah-maz-ing, I’ve been known to: 1) jump up and down, 2) squeal, 3) buy 3-4 boxes, and 4) do all of the above. The truth is, it’s hard to ditch your old favorite foods. Even though there are tons more gluten free options nowadays, it can be equally hard to find gluten free products that you seriously love.

So when we do find something great, we celebrate, as goofy as it might make us look. 

11. You rarely leave the house without a snack (or entire meal) in your purse, backpack or glovebox. 

I never used to worry about having food on hand when I left the house. I knew I could grab a granola bar at school or visit whatever restaurant I happened to be nearby if needed. When celiac entered the picture, that all changed. Now, you might call me the walking pantry...and I’ve heard from many other celiacs that they are exactly the same way. 

12. You may learn to cook...or not. 

If you used to live off of takeout and pre-made meals from your local grocery store, you might still be able to do that after your celiac disease diagnosis. However, because of the price of many prepacked gluten free meals, you’ll probably end up learning how to cook at least simple things like stuffed baked potatoes, some kind of (vegan or otherwise) protein, roasted veggies and a side salad.

You might even turn into a foodie like me and learn that you enjoy spending time in the kitchen! You never know what delicious gluten free recipes might become your new favorite meals...

13. You need extra time for food prep and (likely) extra money for your groceries. 

If you do end up cooking most of your food, though, you will be giving up one thing: time. As anyone who practices food prep knows, cooking can be time-consuming, even if you set aside a single day of the week to do it all. Plus, like I’ve already mentioned, gluten free products are often more expensive than their gluten-filled counterparts. So while your old go-to lunch might’ve been two slices of pizza for $6 at your work cafeteria, your new lunch might call for more expensive gluten free pizza crust and toppings, as well as the time to cook your own pie. But all hope (or free time and money) is not lost! Check out my post about how to eat healthy as a busy college student for time-management cooking tips!

14. Other members of your family may be tested and diagnosed with celiac disease. 

Celiac disease is hereditary and after you’ve been diagnosed, your doctor might encourage the rest of your family to be tested for celiac disease as well. I’ve heard of families who refuse, and that’s certainly their right. Personally, my family was tested and we found that my dad carries the celiac gene, though it’s never been activated.

The good part about this is that your diagnosis might end up transforming - and even saving - a family member’s life if they have active but undiagnosed celiac disease. Plus, family members who carry the gene now know that they should watch out for symptoms in case their celiac disease does become active. 

15. You sometimes feel isolated, misunderstood or frustrated because of your “special” diet. 

I’d be lying if I didn’t include this bullet point in a post about how your life changes when you have celiac disease. The truth is, food is more of a social, connective component in life than I ever realized before my celiac diagnosis. As a result, you might feel unfairly isolated when you can’t join in on midnight burrito runs or pizza parties without having to bring your own food or go hungry. 

As I’ve shared before, you may even grieve the loss of old foods and spontaneity. I’ve cried over not being able to eat a flour tortilla...and even five years after my diagnosis, I still have days where I hate the limitations I have because of celiac disease. 

16. Accidentally ingesting gluten can cause you to feel “glutened” and be trapped in bed, on the toilet, etc. 

Perhaps the biggest - and hardest - change to accept after a celiac diagnosis is that you can really be hurt by a common food ingredient. I learned at the Gluten Free Teen Summit from Dr. Peter Green that many celiacs don't experience major symptoms if they accidentally ingest a small amount of gluten. However, other celiacs definitely do have a wide variety of "glutened" side effects. Personally, my biggest glutened symptoms used to be extreme fatigue and brain fog a few days post-exposure. Now I often get extreme stomach cramps and other not-so-fun stomach issues on top of those.

On the one hand, it can feel disempowering to know that you can be wiped out by accidentally consuming gluten. On the other hand, I try to remind myself that I’m lucky to be able to avoid negative symptoms of celiac disease by avoiding gluten in my diet. 

17. You learn which friends and family are willing to accommodate your dietary needs, and be extra grateful for them. 

Like the old saying goes: “Those who matter won’t care...and those who care don’t matter.” I’ve been constantly amazed at how much my close friends and family will do to ensure that I’m safe and comfortable when eating over at their houses, sharing a kitchen, etc. Even if I don’t accept peoples’ offers to cook me gluten free meals, it means the world to hear that they care enough to want to try. Depending on how your family and friends react to your celiac diagnosis, you might find that your gluten free diet actually brings you closer to certain people in your life. 

18. You experiment with new foods and gluten free recipes...and find some that you like, and some you really don’t. 

There’s no better motivation to learn how to cook than realizing you can feel 100% confident in the safety of your meals if you make them yourself! It can be frustrating to try and find new gluten free products and recipes that taste as good as old favorites, but it’s so rewarding to make something that has even the gluten-eaters in your family eating! I’ve personally found that going gluten free for celiac disease also motivated me to try more naturally gluten free foods I’d never tasted before, like dragon fruit, buckwheat and dates.

If you’re craving a pick-me-up blog post that proves your diet can seriously be super delicious even without gluten, read here about why my diet is more diverse now that I am gluten free! 

19. Your life feels harder at times...but you’ll learn to love having some direct control over your health. 

Especially in the first few months after your celiac disease diagnosis, you’ll probably feel frustrated over your new dietary restrictions. If you have celiac disease and your body doesn’t heal normally on a gluten free diet, like mine didn’t, the adjustment period can feel even harder. 

Even five years later, I give myself permission to feel jealous when friends can enjoy the free donuts at work or cry because I’ve been glutened and feel like rubbish. However, I also constantly try to focus on the positive ways my celiac disease diagnosis has changed my life.

It forced me to learn how to cook and discover that I’m actually a huge foodie. It taught me how to persevere and believe in myself, even when every day felt like a battle against my body. And, of course, it caused me to start this blog and connect with people all over the world...including you!

So You Have Celiac Disease...The Bottom Line

When you initially receive your celiac diagnosis, you might expect that starting a gluten free diet will be the only big change in your life. As this post (and many of my past posts) have shown, however, celiac disease complicates much more than just your diet. It often impacts everything from your monthly grocery bill to your socializing routine. 

Like this post? Tweet me some love by clicking here: "The truth is, a #celiac diagnosis changes WAY more than just your diet. Today, I'm rounding up 19 ways life changes when you have #celiacdisease, from shopping for #glutenfreefood to dating! Read them all here --> http://bit.ly/2uuQnPb"

The biggest thing to remember? While you should stay realistic about the challenges of living with a chronic illness, you should also keep in mind that you can control your diet, your attitude and your health with celiac disease! 

What’s the biggest lifestyle change you’ve noticed since your celiac disease diagnosis or since having to go gluten free for another reason? Tell me in the comments! 

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How To Invest in HYIP’s : Beginner Guide 2018 Updated

What Is Hyip ?

As the name suggests, HYIP programs pay you very high returns for a small amount you invest with them. They get these profits by trading forex, stocks and bonds, sport betting and other similar markets. A good Hyip pools the money from its investors and uses the money to invest into these various projects while the investors get a share of the profit within a specified period of time. Some Hyips pay interest hourly, daily, weekly or monthly. Those that pay hourly are scams and are considered to be Ponzi Schemes. The admin of a Ponzi scheme is always looking for new investors to keep the Pyramid cycle flowing.  When new investors are not found, the Ponzi Scheme automatically breaks down and the admin runs away with the investors’ funds.A HYIP can easily become a Ponzi scheme because investors have no guarantee that their funds are actually being invested into the markets, metal trading e.t.c.Hyip programs operate via the internet and typically accepts investments of $10 and more from the investors.Hyips can be very lucrative and profitable if you do proper research before choosing any Hyip. So many people have quit their day jobs to embark fully on the Hyip investing business while some have also not realized any penny from the business. It all depends on how you run your own business and how well you’ve employed risk management.We strive hard to ensure that only genuine Hyips are added to this site, however, there’s no guarantee that every hyip listed on this site isn’t liable to scam at anytime.So, if you invest in any hyip program, be at alert, monitor the hyip company closely and know the right time to withdraw all your funds.It is wise to start your research from this site, because every hyip we present to you on Coinworldstory.com has to pass some specified terms before it can enter any of our investment categories. Some Useful Tips To Avoid Loss In Hyip 1. Avoid High Return Paying Program Avoid high yielding investments which guarantee crazy returns such as 10% profit per hour, or 1000% profit per week. These types of hyip's are total scams and do not pay any investor even a single cent. However, it does not mean you should invest in too low a growth HYIPs. Go for HYIPs in which you can recover your seed money in 3 to 6 weeks’ time. HYIPs with daily or weekly pay-outs are preferable. Avoid HYIPs in which you are required to wait for weeks or months before receiving payment. Invest a small amount across a number HYIPs rather than investing one big amount of money in a single HYIP. Recover your seed money as soon as possible, do not let greed and desperation control you. 2.Reputation Of Hyip Picking out well established HYIPs is not an easy task. Tens of new HYIPs are released every day. Only a few become well-established HYIPs. Therefore, it makes sense to use reliable and most trusted HYIP review websites which have a track record of selecting the most promising HYIPs. There are several websites which review and recommend the most promising HYIPs. Only research HYIPs from these sites and invest in them if they meet requirements. Before investing in any HYIP it is vitally important to check out the reputation of it and read what other people are saying. By checking the reputation you can protect yourself from joining a HYIP that's not paying or that has poor customer support or that is inevitably going to fail very fast due to people posting bad experiences. It's also possible that someone has a good idea who the HYIP admin is and depending on what they have to say about this admin they can increase the number of people who join or completely halt the increase of new members. If the HYIP doesn't have much of a reputation yet because it's too early, you could wait until you hear more about it or simply join based off of the other 4 major factors. 3.Age of the HYIP You must look at the age of a HYIP before investing. So many people out there will look to see what program is having the most success and then invest in it only to have it close down within the next couple days. If the HYIP is too many days old your risk can greatly increase. It is best to try to enter very high paying HYIPs within the first couple days and for the lower paying HYIPs within the first handful of days. We avoiding specificity due to the fact that this completely depends on the type of HYIP. The point is that it is a good idea to get into a HYIP as early as you feel comfortable getting in at. If you're happy with all the other factors and it looks promising get in then or don't get in at all. 4.Do Not Test Programs Do not test programs. Pick a program, do your research and make a decision whether to invest or not. Testing does not work because by definition get rich quick schemes have a short life span. Firstly, testing squanders valuable time which you could have used generate profit during the short life span of a program. Secondly, most programs will pay out when you test with a small amount of money, but will scam you when you invest with a bigger amount. Rather than test, conduct research or seek feedback from reliable sources of information. 5.Advertising  This is one of the most important factors. Any HYIP that advertises will get a lot more members and more money flowing in than a HYIP who just has a thread on a couple forums. Because of this there are also a wider range of people promoting it and telling others bringing in even more people and investments. And as you should know new members and new investments are the cornerstone to a longer lasting HYIP. 6.How To Invest In Different Type Of Hyip The key to a profitable HYIP investment is just a single word-“diversify”.It means you divide your total investment among several different HYIPs so as to minimize risk. Investing in a single program is risky, because if the program collapses, you lose all your money. But if you put your money into many programs,if one of the programs fails, you will still have money in other programs. So by diversifying you virtually decrease the % of lost money in your portfolio.Profits can still be made from investments in other HYIPs that are operating simultaneously, so it is quite possible that with a wide and wise portfolio you will always make a NET profit. How wide should my portfolio be? It should be as wide as possible. For example if your total investment is around 500$ then your portfolio should include at least 5-10 (or even more) different HYIPs. Invest about 50% in long term good old HYIPs and the other 50% in new HYIPs. These may include: Long term HYIPs are those that give around 1.5% daily and have a good track history over 6 months with good customer support, professional web design, etc. These are real HYIPs and actually pay customers. New HYIPs Include those who pay around 2-3% daily with unique professional web design & certain degree of reliability in other factors. You may invest in Ponzi schemes that give 5-10% daily, but join them early to bein profit. If you like to take more risk(or try your luck) then join in pure scam programs such as 10% daily for 30 days or 25% daily for 5 days, etc. Join early during launch of the HYIP and invest a very small amount to minimize risk. The average life cycle of Ponzi HYIPs can be stated as: Extra Long term HYIPs (Real HYIPs)Such HYIPs pay about 1-1.7% daily or around 25% monthly interests. They usually last for a long time over up to 2 years. Invest in these only if it has a good history for about a year because profit recovery is very slow. Long term HYIPs They pay 2-3% daily and can last for about 6-12 months, some even last for more than a year. These are the most optimal HYIPs for investing. Medium term HYIPs (Ponzi)Pay around 4-7% daily. Last anywhere from 2 to 6 months Short term HYIPs (Ponzi)Pay >10% daily these last for a few days to a few weeks. In rare cases with the proper support these programs can last a few months. In conclusion of this section we can summarize: Don’t invest in new programs that pay less interest (around 1%daily) with a poornon-professional web design, etc. It is a possible Ponzi and if so you will have a hard time recovering your funds because it will take 100 days for you to breakeven. Invest in long term HYIPs which pay less (around 1.7% daily), but have a unique professional web design, and other positive features of a good HYIP.Invest in them if they are already over 1 year old with a good track history. You may invest in HYIPs which pay 2-3% daily, have a professional template design & other good features. Chance to be in profit is good. But again it is advised to use caution with this group as well If you like to take risks then invest in Ponzi schemes that pay 3-5% daily. But you should invest while the HYIP is still new so that chance of profit recovery is good before the HYIP closes. Invest in still higher interest paying HYIPs if you can risk higher. HYIPs such as7% daily for 60 days or 50% daily for 3 days are real scams. However if you are lucky, you can be in great profits provided you invested while the HYIP was justopening. But risk factor is also very high and I suggest not to invest more than 50$-80$ in such high risk HYIPs. It’s always better to avoid them. 7.Hyip That Should Be Avoided Projects with prolonged pre-launch advertising. If the project advertises itself more than a couple of days before it starts, admins want to hit the jackpot at the start and close down the project immediately, otherwise not newcomers but experienced HYIP players who know that they need to withdraw money quickly will get all the cash. In addition, there will be a number of requests from referrers prior the project launch. There won’t be enough cash even for 1-2 circles. The HYIP which accepts via PayPal, WebMoney, and Yandex.Money, Qiwi, especially bank cards. These payment systems are continually tracked, wallets are easily blocked on demand, and they cause suspicions due to frequent transactions. Experienced admins do not use these systems. The page instead of a group on Facebook indicates that admins wanted to do for show quickly. Groups are more difficult to make, they need to be moderated, processed, upgraded, and so on. Too aggressive advertising of the just launched project with 100% guarantee and other nonsense aims to artificially promote the hype. The sense is roughly the same as in the pre-start promotion. 8.Why Do People Invest in an HYIP? Greed. Some people invest because they seek for quick money. There are mainly two types of people involved in HYIP investment scams. Experts: These people are aware of the risks of putting their money with these HYIP scams. They do know most of them work while they are still relatively new on the market. These “investors” invest they money as early as possible to the startup date and exit before the program reaches the “shelf” life. These people believe that it is possible to make money from high yield investment programs by investing only in new HYIPs and pulling out their money early. This is at best a huge gamble and a very risky tactic. Innocents: These people are totally unaware of the risks of putting their hard earned money with these HYIP scams. They invest base solely on the information presented on the fancy web pages without a thorough check on the companies’ backgrounds. Those who have not received their return on investment before the time expires, lose their investment. Note First of all you should never invest into any online program with money you aren't prepared to lose. I've heard of people selling their cars or investing life savings, only to lose it all in the end. So don't invest your life away on these high risk programs. HYIP stands for High Yield Investment Program, a Ponzi-type program which promises an attractive rate of interest for a relatively short time investment. The typical period of a HYIP investment cycle is between 30 days and 60 days. We Hope You Now Understand How To Invest In Any Program And Avoid Loss In Any Hyip . Best Of Luck From Whole Coinworldstory Team . Read the full article

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Loss (season)Colorado fall shades overview: Where when to go. Erie will certainly rival at least 100 other neighborhoods to land Amazon.com's second head office, and also the 50,000 jobs that include it. The report will be sent out to your email address within 12 hours after your payment has actually been finished. Matt began the I School's Master of Information & Data Science program this term and also is the initial recipient of the Jack Larson Data for Good" Fellowship, which helps MIDS students utilizing information scientific research to benefit society. Recent Graduates might be converted to a long-term setting (or, in some minimal circumstances, a term appointment lasting 1-4 years). The apartment is located about 3 km from the facility of Nowy Targ. Ludzi) należało do Polski przed 1938 r. Było to jedenaście wsi orawskich (Lipnica Wielka i Mała, Zubrzyca Górna i Dolna, Jabłonka, Chyżne, Orawka, Bukowina, Podszkle, Harkabuz, Podsamie) i piętnaście wsi spiskich (Niedzica, Łapsze Wyżne i Niżne, Łapszanka, Kacwin, Brzegi, Rzepiska, Jurgów, Czarna Góra, Trybsz, Krempachy, Nowa Biała, Frydman, Falsztyn, Dursztyn). Zerknijcie na naszą stronę, gdzie znajdziecie wywiad z naszym nowym kapitanem Marcinem Koluszem. Redakcja nie ponosi odpowiedzialności za treść komentarzy, zastrzega sobie jednak prawo do nie publikowania ich, zwłaszcza tych, które zawierają wulgaryzmy, epitety powszechnie uznane za obraźliwe, nawołują do zachowań niezgodnych z prawem, obrażają osoby publiczne i prywatne, inne narodowości, rasy, religie itd. The test was made on March 18, after the second suit for the bronze medal against STS Sanok.

Gesher Galicia has actually not yet catalogued any kind of records or maps for Nowy Targ, but we will certainly be increasing our cataloguing at Polish and Ukrainian archives throughout 2017 and also past. It probaly survived or hads coccidia as well as could have permanent damage. Polish adjectival type of gora-( mountain) yet utilized below to refer to a genre of dance for on couple in Podhale, Poland AKA goralsku or po goralsku. Google is also dropping its $95-per-year subscription cost from Express, and will certainly deliver for free in 3 days or less when an order fulfills the shop's minimal acquisition demand. Walking around the marketplace, you will discover a significant variety of goods from ball dress to searching products, axe go to babies clothes, fresh fruit, sugary foods, electrical gear, lights, bed linens and so on SPLC Team, Southern Destitution Law Facility Thursday, Feb 16, 2017 12:54 PM UTC 0. Of course, purchasing is already a crucial function of Amazon's competing Mirror speaker, which ties into Amazon Prime to provide lots of items for free. In Białka Tatrzańska they choose a Ceper and also Ceperka and Harnaś of the Year (Ceper being a name offered to incomers and also non-locals by Tatra Highlander people, much like the way Highland Scots often call the Lowlanders and the English Sassenach, Harnaś being a regional language word for a leader of outlaws: think Altruistic and you will not be too away). What ever before activity you run, you could promote it on Nowy Targ Travel and Tour guide. Have a look inside CSU Sacramento's first dancing show of the year. . CRUCIAL NOTICE - in partnership with bet365 provides over 70,000 real-time streaming events each year. Za udział w agresji na Polskę Niemcy oficjalnie przekazali je Słowakom 21 listopada 1939 r. Do Słowacji włączono 770 km, zamieszkanych przez ponad 34,5 tys. Twenty kilometres north of Zakopane lies the old market community of Nowy Targ. Today's Playbill Five (only there were too many to select just 5). Trening składa się z części technicznej i WOD, w którym czas jest już istotnym elementem wpływającym na intensywność. The most affordable tickets to Nowy Targ readily available within the past 7 days were $265.94. Estimate are each, big salami, for the period defined. Vince Gill discussed Troy Gentry at his funeral service at the Grand Ole Opry Home. Rotterdam cops stopped a van with a variety of gas containers near the venue of a performance that was cancelled after a threat, mayor says. Conversion to an affordable service placements is not an entitlement. Use our filters and also arranging features to find the most affordable bus tickets or deluxe buses. The name originates from the red shade that plants take on in the autumn as a result of the peat land, producing a fantastic red carpeting. The temporary bridge on westbound Broward Blvd will be dismantled when the deal with the brand-new bridge is done in November. We also give sources specifically for the news media. Priebus was insistent on this choice, inning accordance with two White Home officials, as well as called a conference at Trump's Mar-a-Lago resort in February where your house's plan existed as the only choice to elderly consultants. You'll see Leading Stories, Trending Stories, Featured Stories, topics you have an interest in, and also a lot more. Jamestown, New York Cops Division's reception location will certainly stay shut up until further notification because of Thursday morning's flooding, it announced Friday. As soon as free-flowing White House meetings, he is also revamping just what were. Please note that email delivery might occupy to 10 mins. 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[junker-town]

The Top Whatever: Oklahoma’s No. 1 because Baker Mayfield will light you up with a fullback, if need be

A weekly ranking of only the teams that must be ranked, and not a single team more. (If you’re looking for the top 25 polls, they’re over here.)

1. Oklahoma

The entire point of the Top Whatever is to only talk about the teams you want to talk about, based on what they did this week. So it’s time to talk about Oklahoma and how you do not ever want to piss off Baker Mayfield in a revenge or underdog game scenario, ever, because he will beat you 31-16 at home, and there’s nothing you can do about it.

On the road, without a game-breaking receiver or running back to lean on, and playing against a defense stocked with nothing but four- and five-star talent, Mayfield singlehandedly beat the Ohio State Buckeyes. That’s a dramatic conclusion for a game played as a team sport, but it’s the only place to end up after watching.

There are numbers, if you want them. His run game didn’t average three yards a carry; his offensive line did their best, but still allowed pressure in the pocket from Sam Hubbard and the rest of the Buckeyes’ front seven; his leading receiver was Dimitri Flowers, an H-back/fullback hybrid who, 30 years ago, would have been cracking heads with a linebacker on I-formation run plays. The Sooners won, and their leading receiver was a fullback.

That happened in part because Lincoln Riley, the first year head coach and former offensive coordinator, coached circles around whatever the Ohio State defense was trying to do. When the fullback hits you for receiver yardage, tight ends keep popping up uncovered down field, and motions and fakes free receivers gliding down the seams, you’re being outschemed. Ohio State has a serious problem in its secondary, true — Indiana putting up big yardage proved that — but it takes real creativity to allow 386 passing yards to a team without dominant receiving threats. The Sooners coaching staff deserves some credit there.

It also happened because Mayfield was not only insanely accurate, but insanely confident. He kept plays alive with his feet, often by staying within the pocket, playing hopscotch with rushers until someone broke free. Mayfield did little on the ground in terms of numbers, finishing with minus five yards himself, but that wasn’t the point. His ability to escape pressure showed up in receiving yards down the field,.

On the drive to put OU up 17-13 in the third, Mayfield rolled out, evaded a defensive end, and laced a pass to receiver Mykel Jones over and through coverage he a.) created by rolling right, drawing the defense just a few precious feet forward and b.) beat with a perfect pass he ripped off on the run.

He was flawless, and it should have been so much worse. It really should have been so much worse, Ohio State. The Sooners fumbled twice in the first half, killing early scoring opportunities. The Sooners outgained Ohio State by 140 yards.

The Buckeyes’ offense reverted to 2016 form, with an inability to generate anything like a vertical passing game. A quick review of the tape reveals no one was open, but that’s not really an excuse, is it? After all, Oklahoma tore y’all up with a fullback. To be fair: he looked just as surprised as you were, which is just one of the things that made this game so much fun to watch.

Oklahoma’s No. 1 this week; possibly better teams who bore me aren’t.

2. Alabama

Beat Fresno State 41-10, still basically scrimmaging for the next two weeks until they play Vanderbilt, then Ole Miss. Maybe Alabama is scrimmaging for the next month, actually, now that I wrote it all down like that.

3. Lamar Jackson

A 47-35 win over UNC might be Lamar Jackson’s most impressive game yet: controlled in the pocket, measured with his scrambles, distributing the ball well, and yet still capable of breathtaking athleticism. The real terror is that Jackson had over 500 yards of offense by himself, accounted for six TDs, but still seems like he’s rising up the ladder of his potential.

The only quibble might be noting that UNC’s defense is so bad, it lost to Cal at home, and at this point seems more like an accomplice than something designed to stop anyone. Still: Any ranking should list Lamar Jackson. Louisville is along for the ride, and he’s steering.

4. Clemson

A 14-6 win over Auburn straight from bowels of bad, dark, 1980s SEC games. Let’s not talk about it any more than is absolutely necessary. Clemson QB Kelly Bryant played reasonably well against a vicious Auburn defense, the Clemson run game needs serious work, and Clemson’s talented and coming along. That’s about what everyone should expect of a retooling national champion, and everyone should remain really reasonable about this, as long as they’re facing offenses as bad as Auburn’s.

Auburn’s offense has caught some kind of wasting disease. It had 117 total yards, 23 of them on a single play. Every single play from this game on official Auburn game footage should be erased. Jarrett Stidham should assume a new identity. Everyone should start their lives over. You never watched this game, and neither did I.

5. USC

Get up here, Trojans. It’s possible to imagine USC outgunning Stanford in a shootout, but the shocking thing about a 42-24 win over the Cardinal in the Coliseum? USC ran all over, had two rushers go for over 100 yards each, and effectively ended the game by mashing out Stanford in the fourth quarter. The Trojan defense did so well, Stanford ended up passing 28 times and running just 26 times, which is antithetical to pretty much everything modern Stanford football considers holy.

Sam Darnold threw for four TDs and bounced back from a mediocre game against Western Michigan; Ronald Jones II runs like he hates you, and that is why you should love him.

6. Michigan

Not sweating an often frustrating, 36-14 win over Cincinnati because a.) Cincy’s defense is going to frustrate a lot of people this year, b.) Michigan’s offense was going to be a work in progress this season, and c.) Cincy did cut the lead to 17-14 in the third quarter, but the Wolverines took control and pulled away nicely.

They’re not perfect; it’s just that playing Florida’s offense can make you look that way. Michigan is learning on the job, and that means mistakes, and if you’re going to make them, you want to make them against Cincinnati, and not, yanno, an increasingly dangerous Purdue in two weeks. Yes, I typed “increasingly dangerous Purdue.” That’s a thing now, and we’ll all have to get used to it.

7. Penn State

It’s so hard to decide what to take away from beating a team like Pitt 33-14. Penn State let Pitt dominate time of possession, but also allowed only 14 points. They got turnovers off Pitt, but judging from Max Browne’s armpunts on Saturday, that isn’t too hard? They won easily and didn’t get Saquon Barkley hurt, and that counts for a rousing success in a potentially tricky non-conference game in Week 2.

Also, they blew up a Pitt screen for a safety. That’s just our way of saying Pitt ran a screen in their own end zone and that no one should ever stop laughing about it.

8. Virginia Tech

A learning experience for young QB Josh Jackson in a 27-0 win over the Blue Hens of Delaware. The learning is that scoring more than 30 points against even Delaware is really, really hard if you can’t run the ball. Eighty-one team rushing yards against an FCS team is NOT confidence-inspiring — but it’s definitely learning.

9. Oklahoma State

Nothing to note from a situationally strange — who goes to South Alabama? — but otherwise breezy, 44-7 blowout of the USA Jaguars. The Pokes haven’t played a bit of bad football through two games against inferior competition, and they also really haven’t played anyone. Oklahoma State plays Pitt in Week 3 and TCU in Week 4, so ... yeah, you’ll have to wait on how they look against TCU for a real look at their potential.

Note: Pitt held the ball for almost 40 minutes against Penn State, picked up 24 first downs, and only scored 14 points. Pitt is running the Terrence Malick offense right now: it might not have a lot of points, but it will take forever to get to them.

10. Wisconsin

Twenty-nine first downs and a procedural, 31-14 crushing of FAU. How do you get 29 first downs and only score 31 points? SHOW US THE SEX.

ESPN

DON’T RUSH TO THE LINE OF SCRIMMAGE, YOU MIGHT BREAK A SWEAT

AHHHHHHH, that’s the sex. Wisconsin also turned the ball over twice, killing two scoring opportunities, but for the most part, the Badgers just lined up and power cleaned FAU’s defense for three hours. Wisconsin doesn’t believe in doing cardio, and results to this point more than back up that belief.

11. Georgia?

The question mark is for “what is beating Notre Dame worth?” in a sloppy 20-19 game that was less gunfight, and more two people with guns taking turns shooting themselves in the feet in front of an audience. Still a win, and the impressive parts were holding Notre Dame to under 300 yards and eking out enough on offense with backup quarterback Jake Fromm starting on the road.

12. LSU

45-10 over UT-Chattanooga. In the absence of any useful information from this game, here is an Etch-A-Sketch portrait of Ed Orgeron.

okay, as requested by @PFTCommenter: ed orgeron pouring a redbull zero into mike the tiger's dish http://pic.twitter.com/RZXi6zTFMa

— Mina Kimes (@minakimes) September 10, 2017

13. Washington

Beat FCS Montana, 63-7.

Still shook from watching the Huskies get dominated along the line by Rutgers, which just gave Eastern Michigan its first-ever win against a Power 5 team. EMU QB Brogan Roback has a transitive respectable showing against the Huskies now, and I’m not comfortable with that at all.

ANYONE ELSE?

No, and being undefeated isn’t enough to get mentioned, because 2-0 is undefeated right now. Washington State is undefeated. If you watched whatever that triple OT game against Boise State at 2:30 a.m. ET on Sunday was, then you understand exactly what I mean by this.

[lewiskdavid90]

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[charlesjening]

Remarks of FASB Chairman Russell G. Golden at the 2018 AICPA Conference on Current SEC and PCAOB Developments in Washington, DC

Remarks of FASB Chairman Russell G. Golden AICPA Conference on Current SEC and PCAOB Developments Washington, DC Tuesday, December 10, 2019

This is the 12

th

time I’ve spoken at this conference. It is also the last time I will address you as chairman of the FASB. As some of you may know, my term ends on June 30, 2020.

Normally, an outgoing chair might use this opportunity to list the Board’s accomplishments during his or her tenure—or to celebrate successful initiatives.

But I will spare you a discussion about “Standards That Work,” simplification of accounting standards, enhanced international partnerships, or improvements to private company financial reporting.

Nor will I bore you with how revenue recognition, leases, CECL, hedging, fair value measurements—and yes, even share-based payments—have improved our capital markets.

Instead, I want to discuss something a little different. Today, I want to talk about why the FASB gets to do what we do.

I know that some of our projects have made you happy—like hedging—and some have made you grumpy. I’ve been around long enough to know that we’ll never get 100% consensus on anything.

But that’s a good thing. Dissent drives us to make better decisions. It forces us to consider all potential consequences. It challenges us to find more cost-effective ways to provide investors useful information.

I was reminded of this by the movie

Ford v Ferrari

. If you haven’t seen it, it’s the true story of Ford Motor Company’s quest to develop a car that can beat Ferrari at the 24 Hours of LeMans race. Henry Ford II gives race car legend Carroll Shelby a blank check to do just that. Shelby taps Ken Miles, a brilliant driver, to help him achieve it.

But it isn’t easy. The process involves countless trials—and many errors—on a makeshift course. These unorthodox methods don’t sit well with some Ford executives, who want to dictate their actions. Nevertheless, Shelby and Miles succeed in their mission—and earn the respect of the Ford executives along the way.

I realize that “speed” and “standard setting” are rarely—if ever—used in the same sentence. And that comparing a legendary race car to an accounting standard is a stretch, even for me.

But like great race cars, great standards really aren’t developed in the board room. They’re developed in the field, on the test course, with continuous input from the person in the driver’s seat. In other words, you.

And it requires a process that considers a broad range of views, out of which we forge the best product possible: a cost-effective standard that produces information investors need and use.

This morning, I’ll look at how we earn our ability to set standards through an open, inclusive, and thorough process. Using examples, I’ll illustrate how that process unfolds in current agenda projects I expect to complete before my term ends—and some I don’t expect to complete.

But before I do, let me pause here and remind you that official positions of the FASB are reached only after extensive due process and deliberations. In other words, what I am about to say are my views and only my views.

The FASB earns our ability to set standards through four things we consistently do:

We listen and we respond

We perform quality research

We engage in quality communication

And finally, we welcome accountability—from all capital market stakeholders.

I’ll take each one separately.

First,

we listen and we respond

. This is perhaps most important, and the foundation of all quality standard setting.

Every accounting standard we ever developed exists because stakeholders alerted us to an issue we should address.

Every amendment to every standard exists because stakeholders thought we could do something better.

And every Q and A or other implementation resource exists because stakeholders told us we did not make something clear enough.

If that feedback loop breaks, a standard won’t achieve its objective. It will not work in the real world, despite our best intentions.

That’s why we listen and respond at all levels of the standard development process. But it’s not quick or easy. It requires an open mind. It almost always requires extra work. And sometimes, it even requires us to do things differently.

For example: our commitment to listen and respond helped us help our stakeholders apply new standards.

Today, I’m proud to say the FASB devotes about 40% of our resources to implementation support.

When I became chairman in 2013, a tidal wave of change was on the horizon. Within a year, we would issue a major new standard on revenue recognition—followed shortly thereafter by leases, credit losses, and hedging.

We had to bridge that implementation gap. And you let us know it—in your comment letters, in outreach meetings, and at conferences like this one.

We listened. We changed to make implementation part of

everyone’s

job. And we responded—by taking a more hands-on approach to helping stakeholders apply new standards.

Additionally, our experiences with rev rec, leases, credit losses, and hedging have given us better insights on how to consider implementation throughout the entire standard-setting process—not just at the end.  

Quality research

is an increasingly important part of our standard-setting process.

In addition to our technical agenda, we have a research agenda of potential standard-setting projects. Stakeholder requests help us decide what to add to that agenda.

When we do decide to add a research project, our goal is to answer two questions: is this an issue that can be addressed with a standard-setting solution? And, if so, is there a solution whose benefits to the user justify the costs to the preparer? Based on what we learn, we then decide whether to promote the research project to our technical agenda.

We’ve also supplemented our own research with academic research. Led by Dr. Christine Botosan, FASB member and former University of Utah professor, we created an academic web portal that makes it easier for professors to submit research papers. Many didn’t even know we were interested in academic research.

We certainly are.

Our best source of information is interaction with stakeholders—through meetings, roundtables, and events like this.  That’s where

quality communication

comes in.

As you know better than anyone, our projects get into the weeds—and if you can’t understand what we are asking for, you can’t help us make our product better.  Therefore, to get quality input, we need skilled communicators who can break down complex technical concepts and ask the right questions.

Fortunately, the FASB staff is made up of people who do that, and well.

That said, we know we can’t meet everyone face-to-face. That’s why we also offer a host of communication resources designed to speak to a wide range of stakeholders. They include our quarterly

FASB Outlook

newsletters, CPE webcasts,

FASB In Focus

and other project overview documents, Q and As, and many educational videos.

Now, anyone who’s ever heard me speak before knows I have a tendency to quote the legendary New York Yankees catcher, Yogi Berra.  And today, I won’t disappoint.

With less than seven months left in my term, I’m reminded of Yogi’s most famous quote: “It ain’t over ’til it’s over.” I’d like to spend just a few minutes talking about what I hope to accomplish with my fellow Board members in the months ahead.

Our

liabilities and equity

project is one I hope we’ll complete by the end of my term. During our agenda consultation process, stakeholders described guidance in this area as overly complex, internally inconsistent, and the source of frequent financial restatements.

So we added a project to reduce complexity and provide investors more useful information. To do this, we targeted improvements to guidance on both convertible instruments and the derivatives scope exception for contracts in a company’s own equity.

Last July, we issued a proposed standard that would reduce the number of accounting models for convertible debt instruments and convertible preferred stock. It would also revise the derivatives scope exception guidance and improve and amend the related disclosure and earnings-per-share guidance.

Tomorrow morning, the FASB staff will present a summary of comments we received on our proposal. The outcome of tomorrow’s meeting will help us determine our next steps.

The Board is also focused on

LIBOR Reform

. With global capital markets expected to move away from the London Interbank Offered Rate, or LIBOR, the FASB, the SEC, and other regulators are preparing U.S. stakeholders for a successful transition.

Last month, the FASB voted to approve temporary, optional guidance to ease the potential accounting burden. We expect to issue the final standard in early 2020.

Among other things, we’ve made it easier to report interest rate changes for contracts that meet certain criteria. For eligible contracts, a change in reference interest rate can be accounted for as a continuation of that contract—eliminating the need to create a new contract. This provision applies to loans, debt, leases, and other arrangements.

Companies will also be permitted to preserve their hedge accounting when reference rate reform takes effect.

The guidance will apply only to contracts or hedge accounting relationships that reference LIBOR or another reference rate expected to be discontinued due to the upcoming reform. The guidance will expire on January 1, 2023.

The Board has also made progress on our project to improve

accounting for goodwill and identifiable intangible assets

. Based on our previous work with private companies and not-for-profit organizations, we decided to revisit this area of financial reporting for all companies and organizations.  We sought to understand the usefulness of the information versus the costs to provide it, especially for public companies.

Since issuing our Invitation to Comment last July, we’ve received about 100 comment letters. And last month, 30 of those letter writers traveled all the way to Norwalk, Connecticut, to share their views on the topic at our public roundtables.

Now, these numbers may not seem earth-shattering to you. But this level of interest at such an early stage of the process is striking. In this case, the staff ramped up communication among affected stakeholders. They employed targeted email campaigns, social media announcements, speaking engagements, and other communication vehicles to put this issue front and center.

Based on the diverse views we heard at the roundtables, I expect an interesting public Board discussion about intangible assets and goodwill early next year.

Our projects on

performance reporting and segment disclosures

are likely to continue beyond the end of my term.

Published academic research and investor input helped us decide to add a project on financial performance reporting. They helped us identify why disaggregating performance information and defining operating income could improve financial reporting.

Our project is focused on the disaggregation of performance information—either through presentation in the statement of income or disclosure in the notes. This is an area we thought we could address more successfully with the information and resources at hand.

The staff has conducted extensive research on various approaches. Based on our work with preparers, we’ve homed in on an approach that would disaggregate—or separate—income statement expense information based on how management internally views consolidated expenses. We continue to work with preparers to understand the operability of the internal view approach.

We also directed the staff to work with users to understand whether the internal view approach would result in better information. This will help us analyze the costs and benefits of establishing guidance in this area.

In a related project, the staff recently concluded its second study on potential improvements to segment disclosure requirements.  It focused on the information that is disclosed by each reportable segment.  The first study, undertaken in 2018, focused on improving the aggregation criteria and the process for determining the reportable segments.

These studies will help inform the Board about the costs and benefits of the different ideas. A summary of the findings will be presented to the Board tomorrow.

Finally, the Board will continue to

monitor implementation activities for all standards

.

When we issued the revenue recognition standard in 2014, we knew it would affect virtually all our stakeholders. And, as we learned through our extensive outreach process, it would require some industries to make major changes to how they report their revenue—one of the most important metrics in financial reporting.

We listened, and we responded. We created—with the International Accounting Standards Board—a revenue recognition transition resource group, or TRG.

It worked. Stakeholders submitted more than 100 implementation issues to the TRG. In response, the TRG created 60 educational papers. And the FASB issued five technical improvement documents. Together, our efforts helped ensure a smoother transition to the standard.

We went through a similar process with the credit losses TRG, which produced 18 educational memos. To date, the FASB has issued 4 technical improvement documents to ensure a successful implementation. We also fielded more than 78 technical inquiries, issued two Q and A documents, and are hosting a series of CECL educational workshops around the country.

Let me state here that our implementation support is never “over.” This is especially true of the current expected credit losses standard, or CECL. We’ll closely monitor implementation progress when CECL takes effect for large public SEC filers next month.

Finally, the FASB earns our ability to continue to set standards because we

welcome accountability from all capital market stakeholders.

If you’re inspired to see

Ford v Ferrari

—which has a 93% freshness rating on “Rotten Tomatoes”—you’ll realize it’s not just about the car. It’s also about the

process

of building the car, of working together, and earning the trust of your colleagues and customers. Despite the obstacles.

It’s a lot like standard setting.

I’ve already addressed how input from preparers, auditors, and academics makes us better. But we’re also accountable to the leaders responsible for the safety and functioning of our capital markets.

Since I’ve been with the FASB, we’ve been fortunate to work with regulators, industry leaders, and others who believe in our mission. They support our Board and our process.

We regularly meet with the Office of the Chief Accountant at the SEC—and with our counterparts at the PCAOB—to ensure we’re working in tandem to promote more accurate and more transparent financial reporting. We also meet regularly with banking regulators and major stakeholder groups to share information and trade points of view on important issues.

Financial reporting improvements are designed to provide useful information to assist in the allocation of capital—an exceedingly important economic benefit. But we recognize these improvements do come at a cost.

We conduct research and analysis that allows each member of the FASB to judge, for him or herself, whether the benefit of change justifies the cost of change. This assessment requires us to clearly identify the need for a change; understand and assess the expected benefits and costs of each reasonable alternative; and evaluate and compare the cost effectiveness of reasonable alternatives.

We take that very seriously. And we stand behind the integrity of that process.

In the end, our number one client is the capital markets. Our number one product is trust.  And if we deliver, all of us benefit.

I’ll stop here. But before I do, I want to offer my heartfelt thanks to all the members of the FASB and FASB staff I’ve worked with over the years. These are all dedicated professionals who get up every day to support our mission to improve information for our capital markets. 

I’d like to thank the AICPA for inviting me to speak all these years, their support of our mission, and their work towards our shared goal of more transparent capital markets.

I’d like to thank the commissioners and staff of the SEC who have supported our activities and the integrity of an independent standard-setting process. Special appreciation goes to Chief Accountant Sagar Teotia, and his predecessors in that role: Jim Kroeker, Paul Beswick, Wes Bricker…and, of course, Jim Schnurr, who passed away earlier this year.

And, last but not least, I want to thank all of you who support the open, independent standard-setting process that drives our best work—one that allows us to make objective decisions based on the best interests of the capital markets. Your willingness to share your time and your views helps us improve U.S. GAAP.

I encourage you to continue that involvement for the long run. Because, like the 24 Hours of LeMans, standard setting is an endurance event, not a sprint.

Thanks for the great run, everyone!  

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