Webinar 12/11/2018

Impact on CHCs: Accounting for Grants & Contributions

12/11/2018 - 10:00 a.m.
Central time
Stethoscope and laptop

Financial Accounting Standards Board (FASB) Topic 958 clarifies the accounting guidance for contributions received and contributions made. This standard will clear up some of the inconsistencies in accounting practice for CHCs and how they handle exchange and nonexchange transactions, i.e., grants and contributions. The definition of a conditional and unconditional contribution also is being updated and will affect many CHC financial statements. This webinar will explain the basics of this standard, give specific CHC examples and help you begin to understand what impact FASB Topic 958 may have on your CHC.

Learning Objectives

Upon completion of this program, participants will be able to:

  • Distinguish between exchange transactions and contributions, specifically for transactions common to CHCs

  • Identify changes from and consistency with current accounting for grants and contributions specific to CHCs

  • Illustrate the effect on CHC financial statement presentation and disclosure

Advance Preparation

Brush up on FASB with the related resources below:

I​f you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at or 800.472.2745.​ Click here to read the CPE FAQs.

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