RESOURCE DETAILS:
ASU 2016-18 Statement of Cash Flows (Topic 230)
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ASU 2016-14: Presentation of Financial Statements of Not-for-Profit Entities
Accounting Standards Update 2016-14
Not-for-Profit Entities (Topic 958)
Presentation of Financial Statements of Not-for-Profit Entities
August 2016
CONTENTS
Summary …………………………………………………………………………………………….. 1–6
Amendments to the FASB Accounting Standards Codification® ………………. 7–233
Background Information and Basis for Conclusions ……………………………. 234–263
Amendments to the XBRL Taxonomy ……………………………………………………… 264
RESOURCE DETAILS:
Direct Multifamily Housing Loans and Grants: Subpart G – Financial Management [7 CFR 3560 1-1-17 Edition]
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LEAP User Manual
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Uniform Financial Reporting Standards (UFRS)
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Summary of Financial Reporting and Auditing Guidance for HUD Multifamily Program Participants and Independent Auditors (FRAG)
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Submission and Review Requirements (“Bev Miller Memo”)
Submission and Review Requirements & REMS Critical Data Fields for Annual Financial Statements aka “Bev Miller Memo”
RESOURCE DETAILS:
SAS 132: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
RESOURCE DETAILS:
Presentation of Financial Statements – Going Concern (ASU 2014-15)
Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern
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