General Article Archives
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AcctFax Fall 2026
Stay informed on the latest developments in accounting and financial reporting with the Fall 2026 edition of ACCTFAX. This issue highlights FASB's new Environmental Credits standard, proposed updates affecting pension plans and hedge accounting, key FASB Board decisions on topics ranging from commodities and debt classification to private credit disclosures, Private Company Council activities, and recent regulatory developments from the PCAOB ...
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The Harvest of Data: How AI is Transforming Agricultural Cooperatives
Artificial intelligence is fundamentally reshaping the landscape of modern farming, and agricultural cooperatives (co-ops) are uniquely positioned to lead this transition. By pooling resources, data, and collective bargaining power, co-ops are using AI to ensure that small and medium-sized producers can compete in an increasingly tech-driven global market. Precision Agriculture at Scale The most immediate impact of AI on co-ops is in precision ...
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Beyond the Annual Budget: Why Electric Cooperatives Need to Start Planning in Scenarios
The Budget Is Not Dead. But It May Need a New Job. Every fall, a familiar ritual begins in electric cooperative finance departments across the country. Spreadsheets multiply. Department managers receive budget templates. Finance sends reminders. Managers send back questions. Finance sends the templates back because a column was missed. Someone discovers that a vehicle was budgeted twice. Someone else remembers a major project that somehow ...
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The Cooperative Accountant Fall 2026
The Fall 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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As Boomers Retire, Pressure Mounts to Expose Employee Stock Buyback Obligations
A retirement plan that runs on company stock can turn into a company’s next liquidity crisis — and U.S. accounting rule-setters are weighing whether businesses should be forced to spell out the size and timing of those buyback bills. The issue centers on employee stock ownership plans (ESOPs), a common way for private-company founders to sell their businesses to workers as they head for the exits. The pitch is easy to understand:
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