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Under Updated Standard, Not-for-Profit Organizations May Need to  Consider For-Profit Rules

Under Updated Standard, Not-for-Profit Organizations May Need to Consider For-Profit Rules

By McClintock & Associates August 24, 2020

The FASB Accounting Standards Update (ASU) 2018-08, Not-For-Profit Entities (Topic 958), Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made, is now effective for fiscal years ending June 30, 2020. Affected organizations must fully understand the update, including some potential challenges created by it. While the FASB...