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Clarity on Nonprofit Conditions for Contributions

Description

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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