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
Direct Multifamily Housing Loans and Grants: Subpart G – Financial Management [7 CFR 3560 1-1-17 Edition]
LEAP User Manual
Uniform Financial Reporting Standards (UFRS)
Summary of Financial Reporting and Auditing Guidance for HUD Multifamily Program Participants and Independent Auditors (FRAG)
Submission and Review Requirements (“Bev Miller Memo”)
Submission and Review Requirements & REMS Critical Data Fields for Annual Financial Statements aka “Bev Miller Memo”
SAS 132: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
Presentation of Financial Statements – Going Concern (ASU 2014-15)
Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern