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In 2016, after over a year of deliberations, FASB issued ASU 2016-14, "Presentation of Financial Statements on Not-for-Profit Entities".

 

NACUBO Advisory

Implementing FASB ASU 2016–14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities

 

NACUBO Archive

 

FASB Archive

Contact

Sue Menditto

Director, Accounting Policy

202.861.2542

smenditto@nacubo.org