Strategy Meets Standards: Liquidity Disclosure Under the New FASB Rules

Businesswomen Using Laptop in Meeting
  • 5/21/2019
  • Webinar
  • Hosting Speaking

FASB’s Accounting Standards Update (ASU) 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, contains changes to the liquidity disclosure that influence how nonprofits assess and communicate the availability and flexibility of their assets.

This complimentary webinar addressed how the ASU impacts the presentation of liquidity disclosures, including qualitative and quantitative reporting, net asset and balance sheet classifications, reserves, and lines of credit. ASU 2016-14 is effective for fiscal years beginning after December 15, 2017.


  • Cathy Clarke, Chief Assurance Officer, member of the AICPA Not-For-Profit Entities Revenue Recognition Task Force, member of the FASB Not-For-Profit Advisory Council, and former chair of the AICPA Not-For-Profit Expert Panel
  • Curtis Klotz, Director of Nonprofit Innovation


Recommended CPE: 1 credit Accounting
Prerequisites: None
Program level: Overview
Advance preparation: None
Delivery method: Group Live 

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Event materials