In Brief To address the challenges facing governments in reporting accounting changes and error corrections, GASB issued Statement 100. This standard aims for greater uniformity…
In Brief The accounting academic and practitioner communities are closely intertwined, making the developments in one discipline of paramount importance to the other. As such,…
In Brief The accounting academic and practitioner communities are closely intertwined, making the developments in one discipline of paramount importance to the other. As such,…
Thousands of CPAs work in the not-for-profit sector, and thousands more volunteer as members of the governing boards of not-for-profit organizations. There is little in…
In 2016, FASB issued ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, effective for fiscal years beginning after December 15, 2017. The standard is…
In 2016, FASB issued ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, effective for fiscal years beginning after December 15, 2017. The standard is…