Upon completing this program, participants will learn the nuanced differences, treatment, and reporting of conditional, restricted, and unrestricted contributions of government grants. Participants will learn about the new “Contract with Customers” and “Leases” accounting standards (ASU 2018-08; ASU 2016-02) and how they apply to not-for-profit organizations. Attendees will also get an understanding of the very confusing area of Fiscal Sponsorships.
Conditional and restricted contributions
Contributions In-Kind (non-cash/donated services)
Special fundraising events
Contracts with Customers (ASU 2018-08)
Fiscal Sponsorships vs. Fiscal Agents
Split Interest Arrangements
Operating Leases (ASU 2016-02)
Instructor: Laurence Scot, MBA, CPA
Program Dates (online):
Thursdays, 6-8:30 pm EST
September 7, 14, 21, 28, and October 5; 2022 (five sessions)
Participants must have laptops, PCs, or iPad and a stable internet connection to connect to the class.
Includes: Certificate of attendance and class materials