March 2016 Article Archives
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National Society of Accountants for Cooperatives Announces Peggy Maranan as 2026 Silver Bowl Award Recipient
The National Society of Accountants for Cooperatives (NSAC) is proud to announce that Peggy Maranan, Chief Financial Officer of DEMCO, has been selected as the 2026 recipient of the Silver Bowl Award, the Society’s highest and most prestigious honor. The Silver Bowl Award recognizes an individual who, over an extended period, has made exceptional contributions that enhance both the image and operations of the cooperative profession. Bestowed ...
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Open the Door to Opportunity with an NSAC Scholarship!
NSAC Scholarship Application open. Do you know a graduating high school senior or a current college student who’s excited about business, accounting, or finance? This is their chance to turn ambition into opportunity!
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The Cooperative Accountant Spring 2026
The Spring 2026 issue of The Cooperative Accountant (TCA) has been released! Focusing on cooperative-related issues, such as accounting and auditing, finance, cooperative management, legal and regulatory issues and taxation, this journal has become widely recognized as the industry standard. NSAC members, please log into Connect to view or download the latest issue.
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The Case for a Co-op Mutualist Fund: Why Co-ops Should Fund Themselves
Future federal funding for co-op development, which was always small, is at risk. But co-ops have resources. Here’s how co-ops could self-finance their own development. Cooperatives are a vital tool to build collective wealth; meet social, economic, cultural, and ecological needs; and boost local power. Yet federal support for cooperative small business development is extremely limited. For example, in fiscal year 2024 alone, the US Small ...
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FASB ISSUES Accounting Standards Update 2025-06 INTANGIBLES-GOODWILL and OTHER-INTERNAL USE SOFTWARE (Subtopic 350-40) – Targeted Improvements to the Accounting for Internal-Use Software - September 2025
Why Is the FASB Issuing This Accounting Standards Update? The Board is issuing this Update to modernize the accounting for software costs that are accounted for under Subtopic 350-40, Intangibles—Goodwill and Other—Internal-Use Software (referred to as “internal-use software”). Feedback from preparer and practitioner stakeholders on the 2021 FASB Invitation to Comment, Agenda Consultation, indicated that the ...
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