BDO Comment Letter - Not-for-Profit Entities and Health Care Entities

August 2015

Proposed Accounting Standards Update, Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954)Presentation of Financial Statements of Not-for-Profit Entities (File Reference No. 2015-230) (“the ED”)

BDO supports the objective of the NFP financial statement project, but believes more implementation guidance is needed.