Customer Service: 800-778-7436     

To access your product click the Log In link at the top right of the screen. Once inside your account, you will be able to access your Packages, Self-Study Product, and Webinar Registrations.

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08 (HNAG)

  • Format Self-Study Webcasts
  • Credits 1.00
  • Level Intermediate
  • Field of Study Accounting (Governmental) (1)

Overview

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 Topics:

  • 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 course:

Not-for-profit industry professionals and auditors

Some introductory background in not-for-profit accounting

None

No

No

Yes

CPE Webinars
CPE Webinars

Thank You!

Thank You! Your subscription has been submitted.