UPDATE ON FAIR VALUE MEASUREMENTS AND DISCLOSURES FOR NOT-FOR-PROFIT ORGANIZATIONS
Date/Time: Tuesday, March 30, 2010 - 9:30 am to 10:30 am
FASB continues to review and modify ASC 820 - Fair value measurement and disclosures. Please join us for this complimentary Hood & Strong webinar which will address the new changes and also deferred items which are effective for calendar year 2009 financial statements including:
- Alternative investments - FASB's "practical expedient" for measuring fair value
- Nonfinancial assets and liabilities - these provisions are now effective
- Measuring liabilities
- New disclosures for calendar 2010 - get a head start on what will be required
- AICPA draft issues paper
- Reminders on fair value reporting
About the Presenters
Mollie Marshall is a member of Hood & Strong's Not-for-Profit Service Group, and works exclusively within the industry. She has more than 30 years serving the not-for-profit community and has experience with attestation services, tax and tax planning, and general consulting services. She specializes in services to foundations, membership organizations and large social service entities. In addition to directing attestation services to clients, she has worked on strategic planning, operational reviews and financial planning. Mollie has previously worked with publishers, real estate entities, distributors, and service-based, privately-held businesses and brings this knowledge to her services to the not-for-profit industry.
Herpinder Sihan is an audit manager in the Hood & Strong’s Not-for-Profit Service Group. She brings over ten years of experience in financial reporting, auditing and compliance work with a wide variety of clients, including audits in compliance with the Single Audit Act Amendments and OMB Circular A-133. As a member of the Not-for-Profit Service Group, Pinder’s responsibilities include engagement management, audit planning, staff supervision and quality control on numerous engagements. She also brings experience in a number of other disciplines and industries, including employee benefit plan audits, software and manufacturing industry audits, and corporate tax return preparation.