From Idea to Impact: 4 Fundamental Elements for Sustainability
By Laurie De Armond, CPA, and Adam Cole, CPA The world needs nonprofits to continue striving for meaningful impact on a wide range of social,
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By Laurie De Armond, CPA, and Adam Cole, CPA The world needs nonprofits to continue striving for meaningful impact on a wide range of social,
By Amy Guerra, CPA Historically there has been diversity in practice among nonprofits with regard to presentation of restricted cash and cash equivalents in the
By Lee Klumpp, CPA, CGMA The Financial Accounting Standards Board (FASB or the Board) issued Accounting Standards Update (ASU) 2019-03, Updating the Definition of Collections,
By Laurie De Armond, CPA and Adam Cole, CPA The nonprofit industry is anything but static. Many outside factors impact their daily operations. Following is
By Tammy Ricciardella, CPA Nonprofit organizations with calendar year ends are working to implement the provisions of Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic
By Marc Berger, CPA, JD, LLM The bill known as the Tax Cuts and Jobs Act, enacted in December 2017, added new Section 512(a)(7) to
By Susan Friend, CPA The Governmental Accounting Standards Board (GASB) Statement No. 89 (Statement), Accounting for Interest Cost Incurred before the End of a Construction
By Matt Cromwell, CPA It has been over six years since Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
By Norma Sharara, JD and Joan Vines, CPA On Dec. 31, 2018, the IRS released Notice 2019-09 (the Notice), providing interim guidance regarding Section 4960
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