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


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