On 4/22/15, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) intended to improve the information provided in not-for-profit financial statements and notes to financial statements.  Stakeholders are encouraged to review and comment on the proposed ASU, Presentation of Financial Statements of Not-for-Profit Entities, by August 20, 2015.  It’s posted at http://www.fasb.org/home.