№ lp_1_2_32499
This document outlines changes in financial statement presentation for nonprofit entities as per ASU 2016-14, focusing on classification of net assets, cash flow reporting, and expense disclosure requirements.
Year: 2016
Region / City: United States
Theme: Nonprofit Financial Reporting
Document Type: Accounting Standard Update
Organization / Institution: Financial Accounting Standards Board (FASB)
Author: Financial Accounting Standards Board (FASB)
Target Audience: Nonprofit Entities
Period of Action: Fiscal years beginning after December 15, 2017
Approval Date: August 2016
Amendment Date: Not yet determined
Price: 8 / 10 USD
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