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
WYOCPA Member Fee
$49.00
Non-Member Fee
$64.00
Your Price
$64.00
Upcoming Courses
-
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
May 3, 2024
-
Forgotten Managerial Accounting Tools for CPAs
May 3, 2024
-
Yellow Book: Staying Compliant with Government Auditing Standards
May 3, 2024
View all upcoming courses