Surgent's How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08
Description
This course is designed to help you proceed and succeed in applying the requirements found in ASU No. 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made. Learn the thought process used in evaluating and recording contribution transactions.
Highlights
- Evaluating whether transactions should be accounted for as contributions or as exchange transactions
- Determining whether a contribution is conditional or unconditional
- Become comfortable with the new barrier and right of return/right of release terminology
Objectives
- Understand the steps involved in applying ASU No. 2018-08
- Recognize how the new contribution guidance interacts with the old contribution guidance
Designed For
Not-for-profit industry professionals and auditors
Course Pricing
Member Fee
Applicable if you are a HSCPA member in good standing. |
$49.00 |
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Non-Member Fee
Applicable if you are not a HSCPA member. |
$99.00 |
Your Price | $99.00 |
CPE Choice
Learn more about CPE Choice.
This course does not qualify for CPE Choice.