Latest News

Revenue Recognition Disclosure Requirements: A Challenge That Can't Wait
FASB's revenue recognition standard includes complex disclosure requirements that will take effect sooner than companies think. As companies scramble to implement the FASB's revenue recognition...
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IRS Enforcement Activities Dropped in 2016
The IRS reported several large drops in its enforcement activities in fiscal year 2016, including a 16% drop in audits, a 40% drop in levies, and a 9% drop in liens compared to the prior year. These...
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Rules Proposed for Accounting Method Changes to Reflect FASB Revenue Recognition Standards
The IRS is asking for comments on proposed procedures for requesting consent to make accounting method changes to reflect FASB's new revenue recognition standards (Notice 2017-17). The proposed...
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Proposal on Inventory Disclosures
The FASB proposed requiring all entities to make additional disclosures regarding changes in inventory that are outside the normal purchase, manufacture or sale of inventory and the composition of...
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Reminder About Setting Effective Tax Rates
With companies once again setting their annual effective tax rates, we'd like to remind you of some basic principles. The tax provision for the year is the same whether a company prepares only annual...
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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)