Julie Mercado, an assistant professor in the Department of Accountancy, was one of four academics who virtually participated in a Financial Accounting Standards Board (FASB) research roundtable in November. The participants discussed an accounting standard that the FASB issued in 2016 – the ASU 2016-14: Presentation of Financial Statements of Not-for-Profit Entities.
The objective of the roundtable was to deepen the understanding of ASU 2016-14 and its development, stimulate relevant research ideas, and establish and strengthen relationships.