Reis, Donald R. <Jr.>; Shroff, Arpita - In: Journal of Governmental & Nonprofit Accounting : JOGNA 9 (2020) 1, pp. 45-75
In 2015, the Financial Accounting Standards Board (FASB) issued an Exposure Draft (ED) as part of its first significant … multidimensional scaling. Ultimately, as Phase 1 of its NFP project, FASB issued accounting standards update (ASU) 2016-14 containing … from respondents to Phase 2 of the project. Although constituents often accuse accounting standard setters of standards …
