Demystifying the new not-for-profit liquidity disclosures
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Demystifying the new not-for-profit liquidity disclosures

3 years ago · 2 min read

SECTION

EXCLUSIVE

The new liquidity disclosure requirements are upon calendar-year 2018 NFPs. If you haven’t heard, as part of FASB Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit (NFP) Entities, NFPs are required to provide qualitative and quantitative information about how they manage their liquid resources. Liquid resources typically include items like cash and cash equivalents without donor restrictions or board limitations and short-term investments that are readily available for use. However, liquid resources

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