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Business and Policy Areas
Business and Policy Areas
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FASB NFP Reporting Proposal

Over the past several years, under the guidance of its NFP Advisory Committee (NAC), the Financial Accounting Standards Board (FASB) has been examining the NFP reporting model.  The objective was clearer financial reporting for NFP entities that facilitate the telling of the NFP's story. After several years of research, NAC meetings, and Board discussions, the FASB issued a proposed ASU (on April 22, 2015), "Presentation of Financial Statements of Not-for-Profit Entities," with a comment due date of August 20.

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