Not-for-Profit Industry Conference 2018


NOT18108 - Introduction to Accounting for Endowments


Jun 18, 2018 9:50am ‐ Jun 18, 2018 10:40am

Standard: $79.00

Description

This workshop provides a deep dive on this accounting topic for those that are new to NFPS or experienced CPAs that need a refresher. The workshop will focus on:

- Overview of UPMIFA, including key concepts in the uniform act and common differences as implemented in state law

- GAAP requirements for accounting and financial reporting for endowments, including what will change and what will not under ASU 2016-14

- Examples of options for reporting endowment balances and activity in the financials

- Examples of footnote disclosures

- Introductory level Deep dive session on this accounting topic, including UPMIFA and what changes and what doesn't under the new NFP Financial Reporting ASU

  • Apply the basics for accounting for endowments to your client situations
  • Determine how the new financial reporting ASU will change current accounting for endowments

Speaker(s):

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