Upcoming ASUs not-for-profits should be familiar with this year
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Upcoming ASUs not-for-profits should be familiar with this year

7 months ago · 5 min read

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The following is a summary of FASB accounting standards updates (ASUs) with initial effective dates for most not-for-profit entities (NFPs) beginning in calendar-year 2021 and for 2020-2021 fiscal year-ends, or with effective dates that were deferred to 2021. Also summarized are ASUs on the horizon with effective dates for most NFPs in 2022 and later. Additional information and guidance related to a number of these ASUs can be found in this AICPA article.

ASU No. 2020-04, Reference Rate Reform (Topic

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