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Exchange transaction revenue

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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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Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

Offers high quality and non-authoritative advice based on calls and inquiries received by both the AICPA's Technical Hotline and the GASB Technical Inquiry System over...

Course – Online,   Course – Textbook Auditor independence Intermediate

Not-for-Profit Entities - Audit and Accounting Guide

A must-have resource for accounting and auditing professionals who work with nonprofits, this essential reference will assist you in the unique aspects of accounting...

Publication FASB financial accounting & reporting Intermediate

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

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