Issue analysis - net asset presentation
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Issue analysis - net asset presentation

4 years ago · 352.1 KB Download

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Prior to the adoption of FASB Accounting Standards Update (ASU) No. 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, healthcare not-for-profit entities were required to segregate disclosure between Temporary and Permanently Restricted Net Assets and from Unrestricted Net Assets. Temporary Restricted Net Assets were not handled consistently. Additionally, many not-for-profit healthcare entities have historically utilized assets limited to use categorization to disclose external and internal designation limitations on the use of such assets that would impact liquidity and availability

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File name: net-asset-presentation.pdf

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