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Not-for-Profit Industry Conference 2015 - Virtual


NFP Revenues: Accounting Challenges and Solutions


Jun 16, 2015 2:45pm ‐ Jun 16, 2015 4:00pm

Description

This session will provide a deep dive into accounting issues for revenues received
by NFP entities. Guidance will be drawn from the FASB Codification and the AICPA
Not-for-Profit Entities Audit & Accounting Guide. Topics will include:
• Distinguishing contributions from exchange and agency transactions
• Accounting for government grants and contracts
• In-kind donations from affiliates and third parties
• Recognition of split-interest agreements

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