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AICPA Not-for-Profit Industry Conference 2020

NOT2037 - ASU 2016-14: Liquidity & Availability Disclosures

Jun 23, 2020 3:50pm ‐ Jun 23, 2020 4:40pm

Standard: $49.00


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


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Category: Concurrent Session (Online)

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