ASNPO – Contributions, Fund Accounting and Reporting Challenges (January 19, 2027)

ASNPO – Contributions, Fund Accounting and Reporting Challenges
Tuesday, January 19, 2027
Time: 9:00 a.m. – 12:30 p.m. Pacific
Format: Live Online Workshop
Instructional Hours: 3.25
Financial reporting for not-for-profit organizations presents unique challenges involving restricted contributions, fund accounting, capital assets, related organizations and financial statement presentation.
This workshop focuses on the practical application of Accounting Standards for Not-for-Profit Organizations (ASNPO), emphasizing areas that frequently require professional judgment or result in practice review deficiencies.
Participants will explore the recognition and presentation of contributions, the differences between the deferral and restricted fund methods, and the financial reporting implications of government funding arrangements and relationships with other organizations.
Key Topics:

• Current ASNPO developments and reporting considerations
• Restricted contributions and contribution recognition
• Deferral method versus restricted fund method
• Endowments, capital assets and net asset presentation
• Controlled organizations, related entities and government funding arrangements

Ideal for: Practitioners and accounting professionals involved in preparing, reviewing or auditing not-for-profit financial statements.

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