On-Demand
Nonprofit Revenue Recognition: Back to the Basics 2025-26
Member
$49.00
Nonmember
$59.00
Members, log in to access your discount.
Overview
This practical course demystifies revenue recognition for nonprofits. You’ll learn how to confidently distinguish between exchange transactions and contributions, master the five-step process for recognizing exchange transactions, and get clear guidance on accounting for contributions. Real-world examples will help you apply these principles with ease and accuracy.
This session was recorded on May 29, 2025, for CalCPA’s Not-for-Profit Organizations Conference.
Product Code
1000004239
Credit Type
CPE: 1CPE-Non-Technical: 1Format
Online Self-Study
Intended Audience
Financial leaders and advisors — CPAs, CFOs, controllers, executive directors, attorneys, board members, and staff — who manage, audit, or prepare financials for not-for-profit organizations.
NASBA Field of Study
Accounting (Governmental)
Level of Difficulty
Basic
Prerequisites
None
Advance Preparation
None
Learning Objectives
Major Subjects
- Understanding revenue recognition core principles
- Distinguishing exchange transactions and contributions
- Applying the five-step recognition model
- Identifying performance obligations in contracts
- Accounting for conditional and unconditional contributions
- Recognizing revenue over time or point-in-time
- Using practical examples for better clarity
Faculty
