Clarity on Nonprofit Conditions for Contributions

April 10, 2019


The FASB has clarified the framework for determining whether grants should be classified as exchange transactions or contributions.

Our nonprofit experts will do a deeper dive on FASB Update 2016-14 (Topic 958): Presentation of Financial Statements of Not-For-Profit Entities. Specifically, we’ll address the changes related to contributions received and made, as well as review how to help nonprofits determine conditional versus unconditional contributions.

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