Impact of FAS 157 on contribution accounting: A guide for not-for-profit organizations
PwC is pleased to bring you Impact of FAS 157 on contribution accounting: A guide for not-for-profit organizations. FASB Statement No. 157 (FAS 157), Fair Value Measurements, is a broad principle-based standard that provides a consistent model for determining fair value measures. Using a case study format, this guide provides a high-level overview of the FAS 157 framework and then explores how FAS 157 could be applied by not-for-profit organizations (including healthcare, higher education and other not-for-profits) to contribution-related fair value measurements.
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