April 10, 2024


2 Total CPE Credits


Exchange Transactions vs. Contribution for NPOs

  • Instructor

    Daniel Bradley

Learning Objectives

After attending this presentation you will be able to:

  • Identify whether a transaction affecting a NFP organization is an exchange transactions or a contribution
  • Recall core concepts fundamental to determining if a contribution is restricted or conditional
  • Recognize recent clarifications to improve the accountant ability to determine if a contribution is conditional or unconditional
  • Recall significant new requirements of ASU Nos. 2014-09 and 2018-08

Major Topics

The major topics that will be covered in this class include:

  • Key changes from recent accounting standard updates affecting the determination of an exchange transaction versus a contribution
  • Enhanced disclosure and reporting requirements for contributions
  • Clarifications related whether a contribution is restricted or conditional
  • New definitions related to barriers and right of return or right of release related to conditional contributions
  • Other important matters contained in ASU Nos. 2014-09 and 2018-08

CPE Credits Available

Total CPE
Accounting (Governmental)

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting

Advanced Preparation


Intended Audience

Anyone responsible for accounting and reporting on NFP organizations financial statements as well as those responsible for reviewing and auditing these statements.


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
    Your Price

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