Not-for-profits (NFPs) frequently receive contributions from individuals, foundations, businesses, other NFPs and government agencies. These contributions can come with donor-imposed conditions, restrictions, or both.
In this CPE course, you will learn the core principles for recognition and measurement of contributions. You will have an opportunity to work through real world scenarios. Topics covered include promises to give, donated goods and services, contributions of long-lived assets, performance guarantees, and below-market interest rate loans.