Accounting for contributions can be one of the most challenging financial reporting matters within a not-for-profit organization. In this session, the presenters will review the technical guidance for recording contributions, including discussion of challenging items that may or may not be recordable, such as planned giving instruments, conditional gifts, and certain types of grants. In a fun game show format, the presenters will walk through several examples of contributions, where attendees will help determine the values to be recognized under GAAP.
CPA, CGMA ,
Controller/Director of Investments,