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News & Information: National Nonprofit News

Update on FASB Requirements: Disclosures, Endowments, and Cash Flows—Oh My!

Thursday, February 15, 2018   (0 Comments)
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By Nonprofit Quarterly | 2/15/18

Click here to download accompanying slides

Is your organization ready for its new financial reporting and planning requirements? As they say, a stitch in time saves nine: 2018 is upon us, and the Financial Accounting Standards Board’s changes to nonprofit reporting are now applicable for calendar reporting year 2018 for many nonprofits.

Join Nonprofit Quarterly founder and Editor in Chief Ruth McCambridge, FMA founder and CEO Hilda Polanco, and FMA Lead Consultant Gina McDonald for a recap on FASB’s new liquidity disclosure for nonprofits and financial statement presentation changes, as well as a deeper dive into some “lesser discussed” aspects of FASB’s changes to nonprofit reporting, including:

  • Expense allocation disclosure: how much is enough?
  • Investment expenses: it’s more than you think….
  • Underwater endowments: how do we know when this applies to our nonprofit?


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