Resumen de Not-for-profit reporting change
The ASU is effective for annual financial statements issued for fiscal years beginning after December 15, 2017, and for interim periods within fiscal years beginning after December 15, 2018.-Elizabeth Kennedy On August 18, 2016, the Financial Accounting Standards Board (FASB) released Accounting Standards Update (ASU) No. 2016-14, Presentation of Financial Statements of Not-for-Profit Entities (Topic 958).
