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AICPA Not-for-Profit Industry Conference


NOT2064 - ASU 2016-14: Liquidity & Availability Disclosures


Jun 10, 2020 12:45pm ‐ Jun 10, 2020 1:35pm

Description

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.

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):

Tags: A&A
Category: Concurrent Session (Onsite and Online)

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