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Exchange transaction revenue

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These learning resources are designed to enhance the competency and development of not-for-profit professionals, including staff and stakeholders of not-for-profit entities and the firm practitioners who serve them.

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Avoiding Common Errors in Not-for-Profit Financial Reporting

In this archived webcast, geared towards not-for-profits and their auditors, we will explore some of the most common, material errors encountered when conducting...

Webcast Audit Intermediate

Distinguishing Contributions from Exchange Transactions

This chart may be helpful in determining whether individual asset transfers are contributions, exchange transactions, or both.

Article Contribution revenue & agency transactions Intermediate