語言

Online

公司

AICPA

時間

N/A

地點

中環

課程費用

228

CPD 時數

1

聯絡方法

Online

To achieve financial sustainability, NFPs diversify their revenue streams. Funding sources may include a mix of contributions, grants, awards and sponsorships, and earned income from the sale of goods or services. Under GAAP, these transactions are classified as contributions or exchange transactions, or a combination of both. Some exchange transactions take the form of agency arrangements when the NFP has little discretion over the use of the assets that it receives. Your ability to differentiate between these types of transactions is vital to successful preparation of financial statements in the NFP reporting environment.

This on-demand, interactive CPE course provides real-world examples to help you understand how to distinguish contributions from exchange transactions. You will also learn about basic financial statement presentation and disclosures related to these transactions.

Topics Discussed:

  • Grants, awards and sponsorships
  • Service fees
  • Special fundraising events and campaigns
  • Product and merchandise sales
  • Membership dues
  • Donor-advised funds
  • Agency transactions
  • Variance power
  • Financially interrelated entities
     

Language : English                                                        

CPA Credit Hour : 1 hour                                                   

Member Fee: $ 228  | Non Member Fee: $ 306                                                                

More info: https://bit.ly/2ImmgiN                                                                                        

* All prices are subject to change without prior notice due to currency fluctuation