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):

• Seth Weener, CPA, Senior Manager, Crowe LLP
• Amisha Patel, CPA, Johnson Lambert

Category: Concurrent Session (Onsite and Online)