Not-for-profit accounting and reporting: an introduction
Learning objectives

After completing this course, the learner should be able to:

  • Identify the characteristics of Not-for-Profit entities and industries in which they compete
  • Recognize key provisions of  Financial Statements, Accounting Standards Codification 958.205-230
  • Recognize key provisions of Revenue Recognition, Accounting Standards Codification 958.605
  • Identify the transfer of assets held by entities that hold or raise contributions for others, Accounting Standards Codification 958.20 and 605
  • Identify other relevant accounting and reporting issues (e.g., Split Interest Agreements ASC 958.30, Donated Collection Items ASC 958.360, Investments in securities and related gains and losses)
katie harris
National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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