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Travis Carey, CPA, and Robert A. Dyson, CPA
FASB's Accounting Standards Update (ASU) 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, contains changes in reporting requirements that will significantly affect how nonprofits communicate with stakeholders. The authors walk through how the ASU affects the presentation of an organization's financial statements, particularly liquidity and the availability of resources, financial performance, and cash flow. An example using a hypothetical nonprofit illustrates the changes to asset classes and the alternatives in the statement of activities.
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