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AICPA Not-for-Profit Industry Conference


NOT2039 - Functional Expense Classification


Jun 9, 2020 4:30pm ‐ Jun 9, 2020 5:45pm

Description

A deep dive session focused on the functional expense classifications. Topics to include: allocations which were addressed in ASU 2016-14, various ways the disclosures can be presented to meet the GAAP requirements. Provide actual examples from a variety of NFPs to demonstrate the flexibility NFPs have. Include best practices to communicate information to donors.

Speaker(s):

  • Kris Ray, CPA, NFP Industry Technical Leader, Plante Moran, PLLC
  • Jennifer Brenner, CPA, CFE, Vice President, Controller, World Vision

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