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FASB Proposes Tweaks for Leasing Standard
The Financial Accounting Standards Board is proposing to make a number of narrow improvements in the lease accounting standard as public companies get ready for it to take effect at the end of the...
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Treasury and IRS Propose Regulations for Increasing Depreciation Deduction to 100%
The Treasury Department and the Internal Revenue Service proposed regulations to increase and expand the first-year depreciation deduction for qualified property from 50 to 100 percent, carrying...
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Qualified Business Income Deduction Regs. Proposed
The IRS issued proposed regulations regarding the qualified trade or business income deduction under Sec. 199A, which was enacted by P.L. 115-97, the law known as the Tax Cuts and Jobs Act (TCJA)...
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Accounting and Security: In Industry, the Twain Should Meet
Industry accountants see accounting software and online bookkeeping software as the technologies that will have the greatest impact on the profession in the next five years. Closely following these...
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After Tax Reform, Do Business Meals Remain Deductible?
Since the passage of the Tax Cuts and Jobs Act (TCJA) last December, taxpayers have been asking if business meals are still deductible business expenses. This question is the result of the law...
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The National Society of Accountants for Cooperatives (NSAC) is a professional society, formed in 1936, comprised of approximately 2,000 individual members actively involved with the financial management and planning of cooperative business. NSAC members are either employed by a cooperative or provide professional services for cooperatives. They include, but are not limited to, accountants, chief financial officers, auditors, bookkeepers, chief executive officers, attorneys, bankers, tax professionals and other finance and accounting employees of cooperatives.

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