Coverage timeline
Alberto L. Martín Rivera
Every story we’ve published that names Alberto L. Martín Rivera, newest first.
Stories this week
1
Nov 8 to 14
First named
Oct 4, 2026
3 stories since
Top topic
Business
3 of 3 stories
Coverage, newest first
- Opinion: COSSEC’s Net Position Rises to $305.16 Million as Loss Reserve Falls
In an opinion column, Alberto L. Martín Rivera analyzes the fiscal year ended June 30, 2026 of COSSEC, the Puerto Rico Public Corporation for the Supervision and Insurance of Cooperatives, whose purpose is to protect insured shares and deposits and contribute to the stability of the cooperative movement.
- Opinion: Credit Unions Face Accounting Shift as GAAP Treats Member Shares as Liabilities
In an opinion piece, Alberto L. Martín Rivera argues that member contributions to Puerto Rico’s cooperative savings and credit unions have been presented as capital under the regulatory accounting basis known as RAP, while U.S. generally accepted accounting principles (GAAP) require member shares to be presented as liabilities.
- Cooperativism: A Social Investment That Transforms Puerto Rico
During the Month of Cooperativism, Puerto Rico celebrates a distinct economic and social philosophy based on mutual aid, democratic participation, collective responsibility, and commitment to communities.