|Full time Accounting Educator:||None|
This course reviews the latest developments affecting not-for-profit entities. The course includes a deep dive into Revenue Recognition for Grants & Contracts and its interplay with Topic 606. It will also provide an overview of what you need to consider in order to implement standards impacting nonprofit entities, including the definition of collections and goodwill amortization for nonprofits. Finally, this course will also cover FASB Accounting Standard Updates that will impact NFPs including reference rate reform, restricted cash, and leases.
Determine if a transaction is a contribution or exchange transaction
Identify ASU's impacting NFP entities
Define the term collection
Describe lease accounting under Topic 842
- Governemental accounting
- Not-for-profit accounting
- Topic 606
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