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AICPA Not-for-Profit Industry Conference 2020

NOT2041 - Functional Expense Classification

Jun 24, 2020 11:00am ‐ Jun 24, 2020 11:50am

Standard: $49.00


A deep dive session focused on the functional expense classifications. Topics to include: allocations which were addressed in ASU 2016-14, how to report COVID-19 related expenses, and 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.

Learning Objectives:
  • Identify best practices for communication to donors
  • Understand how to meet GAAP requirements


Tags: A A
Category: Concurrent Session (Online)

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