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Presentation and disclosure of contributed nonfinancial assets

The FASB recently issued requirements regarding the presentation and disclosure of contributed nonfinancial assets by nonprofit entities.

Financial Reporting Insights

FASB to provide limited deferrals for ASC 606 and ASC 842

FASB to propose deferring the effective dates of ASC 606 for private franchisors and ASC 842 for certain entities.

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RSM US LLP is a limited liability partnership and the U.S. member firm of RSM International, a global network of independent audit, tax and consulting firms. The member firms of RSM International collaborate to provide services to global clients, but are separate and distinct legal entities that cannot obligate each other. Each member firm is responsible only for its own acts and omissions, and not those of any other party. Visit rsmus.com/aboutus for more information regarding RSM US LLP and RSM International.

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