Maintain your competitive edge and stay up-to-date on current industry topics with Templeton & Company’s thought provoking blog articles.
By Susan Friend, CPA The Governmental Accounting Standards Board (GASB) issued Statement No. 91, Conduit Debt Obligations, in May 2019 to attempt to eliminate diversity
By Norma Sharara, JD, and Joan Vines, CPA The IRS recently expanded two existing programs for tax-qualified retirement plans—the Employee Plans Compliance Resolution System (EPCRS)
By Laurie De Armond, CPA, and Adam Cole, CPA In a recent insight, we explored the concept of “Nonprofit Heart, Business Mindset”–which, put simply, is
By Tammy Ricciardella, CPA As calendar-year-end nonprofits have worked through the implementation of Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial
By Laurie De Armond, CPA, and Adam Cole, CPA The world needs nonprofits to continue striving for meaningful impact on a wide range of social,
By Amy Guerra, CPA Historically there has been diversity in practice among nonprofits with regard to presentation of restricted cash and cash equivalents in the
By Lee Klumpp, CPA, CGMA The Financial Accounting Standards Board (FASB or the Board) issued Accounting Standards Update (ASU) 2019-03, Updating the Definition of Collections,
By Laurie De Armond, CPA and Adam Cole, CPA The nonprofit industry is anything but static. Many outside factors impact their daily operations. Following is
By Tammy Ricciardella, CPA Nonprofit organizations with calendar year ends are working to implement the provisions of Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic
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