W126: Nonprofit GAAP – What you need to know about Related Parties and Consolidation
Thursday, January 21, 2021
11:00 am - 12:30 pm (Eastern Time)

We’ll walk through the accounting, presentation and disclosure requirements for related party transactions, transaction between entities under common control and affiliate entities.

Learning Objectives
  • understand the difference between related parties and affiliates under GAAP.
  • discuss presentation and disclosure requirements.
  • explain when other entities are consolidating in accordance with GAAP.
  • account for transactions between entity under common control.
Mark Robins, CPA
Partner, Assurance Services at Aronson LLC
• Over 10 years of experience in public accounting • Specialize in nonprofit financial reporting and auditing • Conducts regular seminars and workshops internally and externally on various topics in accounting and auditing • Member of the AICPA • B.S. degree in accounting, California State University Northridge
Level Beginner to intermediate Delivery Group live presented online due to COVID-19
CPE(NASBA Category) Accounting – Technical Reviewer Wade Tetsuka, CPA
CAE (Field of Study) Administration CPE/CAE Credits 1.5
Prerequisites and advance preparation needed 1-year of nonprofit accounting experience in public or private industry. Cost free
Refund and Complaint Resolution Policy:

U.S Transactions Corp. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: