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Contribution revenue & agency transactions

About this topic

These learning resources are designed to enhance the competency and development of not-for-profit professionals, including staff and stakeholders of not-for-profit entities and the firm practitioners who serve them.

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Revenue from Contributions: Not-for-Profit Accounting & Financial Reporting

Learn the core principles for not-for-profit revenue recognition and measurement of contributions through real world scenarios.

Course – Online Revenue recognition Foundational

Exchange and Agency Transactions: Not-for-Profit Accounting & Financial Reporting

Learn accounting for exchange and agency transactions, including recognition, measurement, and financial statement display issues that are unique to not-for-profit...

Course – Online Exchange transaction revenue Foundational

Accounting and Reporting for Not-For-Profit Organizations

Examine, evaluate and perform case studies to enhance your working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note...

Course – Textbook,   Course – Online Functional expenses & joint costs Intermediate

Not-for-Profit Entities - Audit and Accounting Guide

A must-have for the resource libraries of accounting and auditing professionals who work with nonprofit organizations. This essential reference book assists you in the...

Publication FASB financial accounting & reporting Intermediate

Get revenue recognition right at not-for-profits

Costly revenue recognition mistakes can be avoided by following best practices that lead to proper judgments. This article explores these best practices.

Article FASB financial accounting & reporting Intermediate

Not-for-Profit Accounting and Auditing: Practical Cases for CPAs

This CPE course uses case studies and real-world scenarios to help you navigate the key issues that arise in not-for-profit accounting and auditing.

Course – Textbook Financial statement presentation Intermediate

Not-for-Profit Entities - Best Practices in Presentation and Disclosure

Provides illustrative financial statements and disclosures that are based on audited financial statements of not-for-profit entities. Fully updated for recently issued...

Publication Financial statement presentation Intermediate

Avoiding Common Errors in Not-for-Profit Financial Reporting

In this archived webcast, geared towards not-for-profits and their auditors, we will explore some of the most common, material errors encountered when conducting...

Webcast Audit Intermediate

Not-for-Profit Certificate II - Financial Reporting

This series of CPE courses is part of Not-for-Profit Certificate II. Learn techniques to successfully prepare an NFP's financial statements, assess relationships with...

Course – Online Financial statement presentation Intermediate

Not-for-Profit Accounting and Financial Reporting

Part of the Not-for-Profit I Certificate Program, this series of CPE courses provides a comprehensive grounding on the key not-for-profit issues in accounting and...

Course – Online Financial statement presentation Foundational

Not-for-Profit Organizations - Accounting & Auditing Set [Subscription]

Access your core resources online at a substantial savings when you buy them bundled. Set includes the Audit & Accounting Guide, Audit Risk Alert, Checklists and...

Publication FASB financial accounting & reporting Intermediate

Distinguishing Contributions from Exchange Transactions

This chart may be helpful in determining whether individual asset transfers are contributions, exchange transactions, or both.

Article Contribution revenue & agency transactions Intermediate