Nonprofit Resources

Webcast for Nonprofits: Functional Expense Accounting

Functional expenses and how to deal with them remain hot topics in 2018. There has been much interest in this issue in the light of Form 990 Part IX, new ASU 2016-14 requirements, and heightened scrutiny by state regulators and others. This free webcast will provide a summary of the various rules and stipulations for dealing with these types of reporting. We’ll also discuss the most up-to-date rulings and pronouncements.

Learning Objectives:

• Assess how recent rules and proposals from the American Institute of Certified Public Accountants (AICPA) and Financial Accounting Standards Board (FASB) may impact your organization
• Identify IRS requirements for functional expenses and make any necessary adjustments
• Assess and implement financial statement best practices for consistent reporting

This webcast has already occurred. 

Functional Expense Accounting
Thursday, August 23
1 p.m. EDT
Instructor: Dave Moja

Download the presentation handout >

Download additional handout – IRS Form 990 Part IX

Watch the recording >

Please note that CPE credit is not available for recorded webcasts.

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