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Recent new standards have changed the way that not-for-profit organizations analyze, recognize and disclose their various revenue streams. This session will provide an overview of these standards using real-life examples and how they impacted not-for-profit organizations, including a summary of the challenges and "lessons learned" that some organizations encountered.
Learning Objectives:
Identify the key accounting and disclosure requirements of revenue recognition standards applicable to not-for-profit organizations
Distinguish between contributions and exchange transactions, as well as the related accounting requirements
