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