examples taken from aicpa 2018 governmental & not-for-profit … · 2018-12-18 · 2016-14 -...

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Examples Taken From

AICPA 2018 Governmental & Not-For-Profit Training Program

Session ASU 2016-14 Implementation & Area-Specific Challenges

~Page 2~

Net Asset Classification Examples

~Page 3~

~Page 4~

~Page 5~

~Page 6~

Underwater Endowment Example

~Page 7~

~Page 8~

Availability Examples

~Page 9~

~Page 10~

~Page 11~

~Page 12~

~Page 13~

Expense Allocation Example

~Page 14~

Disclosure Options for Implementation Year

~Page 15~

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