FAR39 Not-for-Profit Organizations

Not-for-Profit Entities F39-08b

What are the special recognition rules that apply when revenue is to be received over multiple fiscal periods?

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Not-for-Profit Entities F39-07b

What are conditional promises?

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Not-for-Profit Entities F39-06b

When is revenue recognized for conditional contributions?

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Not-for-Profit Entities F39-05b

When is unconditional contribution recognized as contribution revenue?

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