What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the session meeting room. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

Cooperative Learning Network

Concepts of SFAS 141R as Applied to Cooperatives
Date: Thursday, November 19, 2009
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Greg Taylor, CPA with D. Williams & Company, P.C.
Objective: Learn how applying FASB 141R to mergers of cooperative entities can effect financial outcome.
Field of Study: Accounting
Program Level: Intermediate
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
Presentation will cover the concepts of FASB 141R as they apply to cooperatives. Simple examples of applying the concepts and requirements of FASB 141R to mergers of cooperative will be demonstrated.

Join in on this CLN discussion as Greg shares alternative viewpoints and ideas regarding FASB 141R and its impact on mergers between cooperatives.

Presenter Bio(s)
Greg Taylor, CPA, CVA grew up on a six hundred acre cattle and cotton farm in Crosby County, Texas. The Taylor farm remains in the family, though Greg and his twin brother chose to follow careers in accounting.

Greg is a shareholder with D. Williams & Co., P.C. in Lubbock, Texas, and oversees the firm’s assurance, litigation support and valuation services. He has extensive experience with many types of agri-business entities including all facets of the cotton and cottonseed processing industries, grain merchandising, farm supply, fertilizer production, and wholesale-retail operations.

His experience also includes banks and financial institutions and not-for-profit and governmental entities. He joined D. Williams & Co., P.C in 1989 after working with Doshier, Pickens & Francis, P.C. in Amarillo, Texas and in the Lubbock office of KPMG Peat Marwick.

Greg received his B.B.A. in finance and accounting from West Texas State University (now West Texas A&M University) in 1983 and his M.B.A. from West Texas State University in 1988.

Greg holds the CVA designation (Certified Valuation Analyst) and is a member of the NACVA. He is also a member of the Lubbock Cotton Exchange, the AICPA, TSCPA and the Texas Chapter of NSAC - which he has served as a board member and president. Greg also currently serves as the National Director from the Texas Chapter and as chairman of the Accounting and Auditing Committee of NSAC.

He has three children, Nicole 18, Jackson 6, and Mason 3. His wife, Jill, is also a CPA.

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org