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Financial Reporting Whitepaper: Measurement of Fair Value for Certain Transactions of Not-for-Profit Entities

Oct 13, 2025 · 725.7 KB Download

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This white paper discusses fair value measurement for certain issues pertaining to not-for-profit entities (NFPs).

Specifically, this white paper discusses fair value measurement pertaining to the following:

  • Unconditional promises to give cash or other financial assets

  • Beneficial interests in trusts

  • Split-interest agreements

NFPs face various challenges in applying the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820, Fair Value Measurement, which codifies FASB Statement No. 157, Fair Value Measurements. Many of these challenges result from the

Download the Financial Reporting Whitepaper: Measurement of Fair Value for Certain Transactions of Not-for-Profit Entities

File name: financial_reporting_whitepaper_measurement_of_fair_value.pdf

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Topics

Not-for-Profit

Subtopics

FASB Not-for-Profit Accounting & Financial Reporting
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