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Leases: A portfolio approach
Shifting application from an individual lease to a portfolio level offers practicality and cost minimization for companies adopting FASB’s new lease accounting standard. Here are tips for applying...
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IRS Issues HSA Contribution Limits for 2019
The IRS issued the calendar year 2019 inflation-adjusted figures for the annual contribution limits for health savings accounts (HSAs) and the minimum deductible amounts and maximum out-of-pocket...
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IRS Offers Automatic Method to Change Accounting for New Revenue Recognition Standard
The Internal Revenue Service has released a new revenue procedure that provides a new automatic way that companies can use when changing their accounting method to conform to the Financial Accounting...
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Companies Foresee Major Impact from Lease Accounting Standard
More than three-quarters of the top 100 U.S. companies with the biggest lease obligations expect to see a material impact on their balance sheet from the new lease accounting standard, according to a...
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Understanding the New Sec. 199A Business Income Deduction
Understanding the New Sec. 199A Business Income Deduction  Sec. 199A allows taxpayers other than corporations a deduction of 20% of qualified business income earned in a qualified trade or...
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Welcome To Cooperatives

The Cooperative Accountant (TCA)Does your cooperative or firm have new employees who are unfamiliar with cooperative principles and practices? Do your members and employees understand the responsibilities of the individual manager, the directors, the members and all employees? Do they know how a cooperative differs from an individually owned business, a partnership or other types of corporations? Could they benefit from information about the many types of cooperatives in their community, the benefits of cooperation or an explanation of basic cooperative equity management and taxation?

This new 58 page publication will bring clearer understanding to what a co-op is and how it serves its members. You can provide the answer to these questions and many more by downloading copy/copies of Welcome to Cooperatives which is free to NSAC members.

Download the pdf version (Members Only)

Non-Member Ordering Fees
1 - 10 copies $7.50 per copy
11 - 25 copies $6.00 per copy
26 - 50 copies $5.50 per copy
51 - 75 copies $5.00 per copy
76 + copies $4.50 per copy
Online Order Form