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Pre-Conference Optional Workshop Additional Fee

NOT22101. Introduction to NFP Revenue Recognition: Case Studies - Which Standard Applies?

The workshop will start with determining which GAAP to apply (exchange, contribution, other), timing and amounts of revenue recognition, and classification as unrestricted or donor-restricted for contributions and timing and amounts of release of restriction. This session will walk through multiple case studies in applying GAAP to various funding arrangements.


Learning Objectives:

  • Identify the accounting treatment for various funding arrangements.
  • Recognize how to consider the type of contribution received.
Date/Time
CPE Credits
2.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
1-2 Years in the Profession
Advanced Preparation
None
Session Tags
A and A