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A deep-dive session focused on the new liquidity & availability disclosures in ASU 2016-14. Review what's required and the various ways the disclosures can be presented to meet the GAAP requirements. We will provide actual examples from a variety of NFPs to demonstrate the flexibility NFPs have. Additionally, we will explore liquidity and availability through the lens of management’s assessment of an organization’s ability to continue as a going concern.
Learning Objectives:
Identify the required basic elements of the liquidity and availability disclosure under ASU 2016-14
Recognize differences in the various ways disclosures can be presented while still being in compliance with GAAP requirements
Speaker(s):
Amisha
Patel,
CPA,
Audit Principal,
Johnson Lambert LLP
