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Not-for-Profit Industry Conference 2018

NOT1866 - Accounting and Auditing for Estimates


Jun 20, 2018 10:45am ‐ Jun 20, 2018 12:00pm


Standard: $49.00

Description

This session will cover the areas in nonprofit accounting that require significant estimates and give the preparer and auditing perspective on these matters. Examples will be covered in:

* Discounts on long-term receivables including pledge receivables

* Collectability and allowances on receivables

* Allowances on inventories

* Valuation and impairment of investments

* Deferred revenue, liabilities and swaps

* Allocations of expenditures

* Useful lives and impairment of long-lived assets

* Donated goods and services

  • Participants will identify where estimates are used in the financials
  • Session will provide clarity on the responsibilities of management vs. auditors in relation to estimates

Speaker(s):

Tags: AA

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