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ENGAGE 2020


NAA2013 - NAA2013. Not-for-Profit Update


Jul 21, 2020 1:25pm ‐ Jul 21, 2020 2:15pm

Description

In this session, we'll supplement what's covered in the FASB Update session, by discussing developments in GAAP that are of particular interest to NFPs. We'll cover: implementation matters for major new standards (ASUs); other recently-issued ASUs; and key FASB projects in process. We'll focus especially on the FASB's recent guidance on Contributions vs. Exchange Transactions (ASU 2018-08) and its use in accounting for various CARES Act programs.

Learning Objectives:
  • Identify key requirements of ASU 2018-08 and determine how to implement them.
  • Identify implementation matters concerning NFPs for other major new ASUs, and of other recently-issued ASUs that affect NFPs.
  • Analyze FASB projects in process that are relevant to NFPs.

Speaker(s):

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