IN FOCUS: FASB Accounting Standards Update on Not-for-Profit Financial Statements

Date: Tuesday, September 13, 2016

Time: 1:00–2:15 p.m. Eastern Daylight Time

Program Description—The Financial Accounting Standards Board (FASB) is pleased to announce its webcast providing an overview of the recently issued Accounting Standards Update (ASU) on not-for-profit financial statements. The webcast will cover the following topics:
  1. The purpose and scope of the ASU
  2. Key changes to the financial statement reporting model for not-for-profit entities
  3. Transition and effective date
  4. Audience question-and-answer session.

Speakers: Larry Smith, FASB Member; Jeff Mechanick, FASB Assistant Director; Rick Cole, FASB Supervising Project Manager

Learning Objectives: At the end of this program, participants will be able to:
  1. Understand the key elements of the ASU on the presentation of financial statements of not-for-profit entities
  2. Understand how the provisions in the ASU are a change from current GAAP and
  3. Broadly understand the presentation and disclosure requirements, transition requirements, and effective date of the ASU.

Participants will have the opportunity to submit questions to the panelists during the event.

Delivery Method: Group-internet based

Program Level: Overview

Program Prerequisites: None

Advanced Preparation Needed: None
Recommended CPE: 1.5 hours; final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course. Please note that credit is not provided for group viewing. Each participant must be registered separately and meet both polling and duration requirements as per NASBA.

Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by email as soon as possible if the course is cancelled for any reason.

Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact CPEDirector@fasb.org.

Official National Registry of CPE Sponsors' Statement

The Financial Accounting Foundation/FASB/GASB is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org

NASBA National Registry of CPE Sponsors—Sponsor License Number 107522

Texas Sponsor Number 000016

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