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Additional Guidance with respect to Section 3400 – NFP Advisory Committee

Date recorded:

At its meeting on November 14, 2018, the AcSB staff gave an update to the Not-for-Profit Advisory Committee on the project. It includes developing solutions that address stakeholder needs with regards to Section 3400, and the project milestones relevant to the Committee. The staff asked for input on the challenges NFPOs face with applying the guidance included in Section 3400 relating to: bill-and-hold arrangements; multiple-element arrangements; percentage of completion method; reporting revenue gross or net; and upfront non-refundable fees/payments.

Review the summary of discussions on the AcSB's Web site.

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