Not-for-Profit Entities: Financial Statement Presentation (ASU 2016-14)

$29.00

This course will be an overview of:

  • The history, deliberations, and overview leading up to FASB's issuance of ASU 2016-14
  • Shortcomings in financial statement presentation for not-for-profit entities that led to the changes
  • Net asset reporting classification changes for not-for-profit entities
  • Disclosure and reporting changes with respect to liquidity within not-for-profit financial statements
  • Expense presentation changes on not-for-profit financial statements
  • Next steps with respect to implementation of the guidance and Phase II of the project

Not-for-Profit Entities: Financial Statement Presentation (ASU 2016-14)

$29.00

This course will be an overview of:

  • The history, deliberations, and overview leading up to FASB's issuance of ASU 2016-14
  • Shortcomings in financial statement presentation for not-for-profit entities that led to the changes
  • Net asset reporting classification changes for not-for-profit entities
  • Disclosure and reporting changes with respect to liquidity within not-for-profit financial statements
  • Expense presentation changes on not-for-profit financial statements
  • Next steps with respect to implementation of the guidance and Phase II of the project

National Registry of CPE Sponsors

A Becker Professional Education 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.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823