EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Select your location
Local sites
Overview
In our comment letter, we support the FASB’s objective to increase the transparency of contributed nonfinancial assets for not-for-profit entities by enhancing presentation and disclosure. However, we recommend certain changes to make the proposed amendments more operable and clarify their scope.