Blog Archives: 2016

Not-for-Profit Organizations Aren’t Exempt From Fraud

One requirement in the auditing standards is to ask our clients, point blank, if they are aware of any fraud within the company. This requirement is for all entities undergoing a financial statement audit,

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Big Changes Coming for Financial Reporting of Not-for-Profit Organizations – Part 6: Reporting on Expenses

Recap

On August 18, 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-14 “Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities.”  ASU 2016-14 requires a number of changes to the financial statements of NFPs.

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Post-Trump Era for Federal and Washington Estate Tax

With the incoming new administration comes changes in tax law. The news media has been sharing bits and pieces of the potential changes, which vary by day and speaker. One expected modification,

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Big Changes Coming for Financial Reporting of Not-for-Profit Organizations – Part 5: Accounting for Donor Restrictions on Gifts of Property and Equipment

Updated June 12, 2018: Content changed to include the impact of this change on capital campaign activities and capital fundraising.

Recap

On August 18,

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Big Changes Coming for Financial Reporting of Not-for-Profit Organizations – Part 4: Accounting and Disclosures for Underwater Endowment Funds

Recap

On August 18, 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-14 “Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities.”  ASU 2016-14 requires a number of changes to the financial statements of NFPs. 

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