Latest News

Companies Off to a Slow Start on Lease Accounting Standard
Many companies are lagging behind on preparations for the new lease accounting standard as they are still working on the revenue recognition standard, according to a pair of new surveys. The first...
Read More >>

How the New Revenue Standard May Affect a Company's Income Tax Accounting
As companies prepare to adopt the new revenue recognition standard, they must consider the potential income tax accounting implications. Adoption of the standard may create new temporary differences...
Read More >>

New Auditing Disclosure Requirement Takes Effect June 30
The Public Company Accounting Oversight Board issued a reminder that the new requirement will be taking effect on June 30. Auditing firms will be required to disclose the names of other participating...
Read More >>

CFOs Losing Sleep Over Financial Reporting
The financial reporting process keeps 97 percent of CFOs awake at night, according to a recent survey, with only 3 percent of the senior finance execs polled saying they don’t lose any sleep over...
Read More >>

Machine Learning, Artificial Intelligence - And The Future Of Accounting
Machine Learning, Artificial Intelligence - And The Future Of Accounting Take a deep breath. Robots are NOT going to replace all human accountants or bookkeepers (at least not anytime...
Read More >>

View News Archives >>

The Cooperative Accountant (TCA)

The Cooperative Accountant (TCA)NSAC publishes a technical journal, The Cooperative Accountant (TCA), exclusively for its membership on a quarterly basis. Each issue includes articles covering many cooperative related issues. Topics include accounting & auditing issues, finance and banking, cooperative management and operations, legal and regulatory issues and taxation. Sections addressing the specific needs of individual groups of members include: Small Cooperative Business Forum, ACCTFAX, Utility Cooperative Forum and TAXFAX. This journal has become widely recognized as the industry standard in technical publications.

NSAC recognizes an ongoing need to explore the cooperative's unique accounting practices and financial structure and devises programs to share this information with its membership. Contributions for articles are always accepted. To find out how you can submit an article for publication, contact the National Office.

Back issues and articles are available only to members through the National Office. Articles may be purchased through the National Office. Please indicate the author, title and issue when ordering. The price per journal for any article is $25.00.

If you are interested in looking at the TCA Index from 1985 to the present, click here. (PDF Format)