PwC is pleased to share the 2011 edition of our Summary of Emerging Issues. The accounting, financial reporting, tax and regulatory compliance issues described in this summary have been specifically tailored to concentrate on areas of interest for not-for-profit organizations and governmental business-type activities (BTAs). The publication's summary has been divided into several areas: FASB, GASB, AICPA revisions, SEC developments, tax developments as well as FASB and GASB index and effective dates.
We hope you will find the 2011 Summary of Emerging Issues to be a useful resource. If you have questions or need further information about any of the issues discussed, contact your PwC contact or a PwC office near you.