|Full time Accounting Educator:||None|
This course reviews accounting standards recently issued by the Government Accounting Standards Board (GASB) as well as those that will be effective in the near future. We then switch gears and discuss ASUs directly impacting nonprofit entities including revenue recognition, amortization of goodwill, and the definition of a collection. Finally, we close with a high-level overview of the changes to Yellow Book.
- Identify changes to governmental accounting
- List the indicators of a barrier
- Determine if a transaction is a contribution or exchange transaction
- Describe changes to Yellow Book
- Accounting standards recently issued by the Government Accounting Standards Board (GASB).
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