M&A accounting guidance for Not-for-Profits.
| Position | FASB News |
FASB has issued two exposure drafts on accounting and disclosures for mergers and acquisitions by not-for-profit organizations.
The first proposal, Not-for-Profit Organizations: Mergers and Acquisitions, eliminates the use of the pooling-of-interests method of accounting by not-for-profit organizations and requires the acquisition method for all mergers and acquisitions by a not-for-profit organization.
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The second draft, Not-for-Profit Organizations...
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