CPAR NFP - Specialized Knowledge and Applications

CPAR GOV/NFP - Vol. 2018 - No. 2 - 03 - Are Not-for-Profit Organizations Ready for Revenue Recognition?

Course Overview
This is the season when not-for-profit organizations are approaching their implementation on the nature, amount, timing and uncertainty of revenue from contracts with their customers, based on the new accounting standard on revenue recognition. Fortunately for us, the Loscalzo Institute’s Allen Fetterman stays up-to-date on all of these developments, focusing on what not-for-profit organizations must disclose and how auditors can be of assistance to them.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize how ASU 2014-09 on revenue recognition applies to not-for-profit organizations
  • Recognize the criteria for determining whether a not-for-profit is a public or private entity
  • Identify the five-step process to recognize revenue under ASU 2014-09
  • Recognize the not-for-profit organization’s disclosure requirements brought about by ASU 2014-09

Content Partner:

CPAR Government/Not-For-Profit

Prerequisites/Advanced Preparation:

Work experience in government accounting or auditing, or an introductory course in government accounting

Speaker / Author:

CPAR Government/Not-For-Profit
SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 9 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS


Price (USD)

Standard Rate: $69.90


Course Code : CPAR1345-FM

Release Date : 08/29/2018
Expire Date : 10/10/2020
Credits :
CPE 2.00
QAS 2.00

Course Level : Update
Course Type : Self-Study
Length : 1hr 40min
Passing Grade : 70%
Field Of Study : Specialized Knowledge and Applications

Format Type : eLearning
Mobile Compatible

Returning Subscribers

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