NFPO Combinations – NFP Advisory Committee

Date recorded:

At its meeting on November 14, 2018, the AcSB staff presented a verbal update of the AcSB’s discussion at its November 2018 meeting on the criteria for determining if a combination is considered a merger. The Not-for-Profit Advisory Committee advised on the staff’s proposed accounting requirements if a combination is accounted for as a merger. In addition, Committee members gave input on issues that may arise when accounting for the combination as an acquisition. The Board will discuss this input at its January 2019 meeting.

Review the summary of discussions on the AcSB's Web site.

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