BDO Comment Letter - ​Not-for-Profit Entities - Consolidation (Subtopic 958-810)

September 2016

Not-for-Profit Entities - Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity (File Reference No. 2016-280)

BDO agrees with the proposal to maintain the legacy consolidation guidance for non-profit entities with certain investments in limited partnerships.