Not-for-Profit Entities: Financial Statement Presentation (ASU 2016-14)

Not-for-Profit Entities: Financial Statement Presentation (ASU 2016-14)

Item No. CPEC-1868
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Attributes

Becker Attributes

  • Course Format: On Demand

CPE Attributes

  • Course Format: On Demand

Description

This course will be an overview of: The history, deliberations, and overview leading up to FASB's issuance of ASU 2016-14. Shortcomings in financial statement presentation for not-for-profit entities that led to the changes. Net asset reporting classification changes for not-for-profit entities. Disclosure and reporting changes with respect to liquidity within not-for-profit financial statements. Expense presentation changes on not-for-profit financial statements. Next steps with respect to implementation of the guidance and Phase II of the project.

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