Webinar Recording

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

November 28, 2018

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