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AICPA Not-for-Profit Industry Conference 2021

NOT2138 - Not-for-Profit Revenue Recognition - Lessons Learned

Jun 8, 2021 2:20pm ‐ Jun 8, 2021 3:35pm

Standard: $49.00


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


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