In August 2016, the FASB issued ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, effective for fiscal years beginning after December 15, 2017 (calendar year 2018). The ASU provides the biggest changes in financial reporting for nonprofits since 1993. Nonprofits need to understand this ASU’s impact to their financial statements and address any implementation issues now.
August 31, 2017
Georgia Society of CPAs
Accounting & Auditing (A&A): 1.50
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