Tag Archives: contributions

Is This Contribution Conditional?

Posted on December 16, 2020 by Diane Bradley

Under the revenue recognition Accounting Standards Update No. 2018-08 – Clarifying the Scope and the Accounting Guidance for Contributions, a conditional contribution cannot be recognized until barriers are overcome. But what are the characteristics of a conditional contribution under the … read more >

Posted in Articles | Tagged accounting, Arizona, barriers, conditional, contributions, CPA, donors, FASB, Kara Curtis, nonprofit, NPO | Comments Off

Recording Developer Contributions

Posted on April 30, 2020 by Diane Bradley

When new development occurs within your community, typically significant infrastructure construction (roads, street lights, sidewalks) is necessary to make the development usable by citizens. However, as much as this infrastructure is a public good, municipal governments typically are not the … read more >

Posted in Articles | Tagged accounting, assets, construction, contributions, Development, financial reporting, infrastructure, Jared Young, land, municipalities | Comments Off

The Basics of Journal Entries

Posted on February 13, 2018 by Diane Bradley

Presentation by Kenneth McGovern, Senior Consultant:

Posted in Videos | Tagged accounting, contributions, donations, donors, nonprofit, recognition | Comments Off

Charitable Contributions: A Guide for Nonprofits

Posted on December 21, 2017 by Diane Bradley

Presentation by Jill A. Shaw, CPA, Audit Partner: