CPE Webinar

Implementing ASU 2016-14: Not-for-Profit Financial Statements

November 1, 2018

Overview

This session will provide you with practical guidance for not-for-profit organizations implementing Accounting Standards Update (ASU) 2016-14. We will discuss the changes in regulation, practical considerations before implementation, and challenges we expect all to encounter. Five primary areas of focus will be net asset classification, endowment disclosures, liquidity and availability of resources, expenses, and investment return.

Learning Objectives

  • Identify the key reporting differences that require consideration in implementing ASU 2016-14.
  • Create an effective implementation plan for ASU 2016-14.

Speakers

  • Patricia L. Pryor, CPA, Partner, Assurance Services | Cherry Bekaert LLP
  • Karen M. Walker, CPA, Director, Assurance Services | Cherry Bekaert LLP

CPE Accreditation

Prerequisites | None
Advanced Preparation
| None
Recommended Hours of CPE
| 1 Hour*
Delivery Method
| Webinar
Program Level 
| Basic
CPE Category
| Accounting (Governmental)

CPE Sponsors Logo*Cherry Bekaert is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website. | www.learningmarket.org

Cherry Bekaert Continuing Professional Education: Statement of Administrative Policies

Complaint Resolution Policy

Cherry Bekaert will make every effort to provide the best training courses possible. In the event participants are not completely satisfied with the training course and wish to file a complaint, please contact Karen McManus at kmcmanus@cbh.com or 804.673.5748 within 10 business days of the event. Information about the course such as date, location, instructor and nature of complaint must be provided. Complaints may also be made in writing to Cherry Bekaert LLP, 200 South 10th Street, Suite 900, Richmond, VA 23219, ATTN: Karen McManus

Record Retention Policy

Cherry Bekaert will retain all Continuing Professional Education (CPE) documents for five years from training course date. These records will include:

  • Course outline
  • Course content and handouts
  • Sign in sheets
  • Dates and locations of training courses
  • Instructor credentials
  • Course evaluations
  • CPE certificates stating amount of recommended CPE credit

Refund and Cancellation Policy

Cherry Bekaert reserves the right to cancel or reschedule any training courses up to 10 business days prior to the date of the event. Full refunds will be provided to registered course participants if the course is canceled or if participants are unable to attend the rescheduled event.

Participants who must cancel their course registration 10 or more business days in advance of the event must contact Karen McManus to receive a full refund of all fees paid. Participants who must cancel their registration within 10 business days of the event, will not receive a refund.