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Not-for-Profit Industry Conference 2017


NOT17107 - Split-Interest Agreements: GAAP Requirements for Accounting and Financial Reporting


Jun 21, 2017 9:50am ‐ Jun 21, 2017 10:40am

Standard: $79.00

Description

Many not-for-profit organizations rely on split-interest agreements, also known as planned giving, to support their long-term missions. Would you know a split interest agreement if you saw it? Would you know how to account for it? This session will cover accounting for the various types of split interest agreements, including charitable lead trusts, charitable gift annuities, pooled income funds, and gifts of real estate with a retained interest. Through various examples of these types of gifts, we will cover the GAAP requirements for initial recognition (including what assumptions and estimates to use), subsequent re-measurement, and financial statement presentation and disclosure. We will explore best practices for controls surrounding identifying, tracking, and recording such agreements.

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