March 11, 2025


Webinar


2 CPE

Exchange Transactions vs. Contribution for NPOs

March 11, 2025
Webinar
2 CPE

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

2 CPE
2
Accounting (Governmental)

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting

Advanced Preparation

None

Intended Audience

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

Provider

CPA Crossings, LLC

Register For This Event

  • ASCPA Member

    $ 89 89
    Join
  • ASCPA Non-Member

    $ 139 139
    Your Price

Please login to register.