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Not-for-Profit Industry Conference 2017


NOT17109 - Expense Allocations and the New ASU


Jun 21, 2017 10:50am ‐ Jun 21, 2017 11:40am

Standard: $79.00

Description

ASU 2016-14 requires new/ additional disclosures about the method(s) used to allocate costs among program and support functions. As importantly, implementation guidance could result in a change in practice for some NFPs that currently interpret direct conduct and direct supervision or the definition of program services more broadly than the standard may support.

Learning Objectives:
- Learn whether your organization or client might need to reevaluate expense allocations in light of the ASU or its implementation guidance.

Speaker(s):

Tags: YB AA

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