Self-Study

Surgent's How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08

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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.

Major subjects

• 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

Learning objectives

• Understand the steps involved in applying ASU No. 2018-08
• Recognize how the new contribution guidance interacts with the old contribution guidance

Who should take this program?

• Not-for-profit industry professionals and auditors

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $49.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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