ASU 2016-14: The FASB’s New NFP Standard - AICPA
https://us.aicpa.org/interestareas/centerforplainenglishaccounting/resources/2016/asu-2016-14
WEBOct 19, 2016 · On August 18, 2016, the FASB issued Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The amendments in this ASU are intended to improve financial statement presentation by not-for-profit (NFP) organizations—a model that has existed for more …
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