NOT1924. Reporting Comparison: GAAP vs Form 990

Track: 
Tax
Field of Study: 
Taxes
Auditing
CPE Credit: 
1.5
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of not-for-profit operations, auditing, accounting and/or compliance requirements. General experience working in, or auditing, not-for-profits, including those NFPs audited under GAGAS.

Tuesday, June 11, 2019
 
9:20AM-10:35AM

Although the Form 990 generally uses the same methods of accounting that are used in keeping the organization's books, there are important differences. In this session, we will review some of the key differences between GAAP and Form 990 reporting.

Learning Objectives:

  • Analyze differences between GAAP and Form 990 reporting
  • Apply 990 reporting in connection with the new ASU on net asset classification


SESSION SPEAKER(S)

CPA
Director | Deloitte Tax LLP
CPA, CMA
Audit Managing Director | Deloitte & Touche LLP