CECL, Software, and Crypto: The ASUs Reshaping Nonprofit Reporting in 2026

1 CPE credit is available for this event.

As a continuation of GRF’s webinar series, Building a Strong Accounting Foundation for Nonprofits, this session takes a forward-looking approach to the accounting standards that will shape nonprofit reporting in 2026. GRF’s nonprofit accounting specialists will break down the most important ASUs coming into play and provide practical guidance to help your organization prepare early. 

This webinar will focus on three high-impact updates: 

ASU 2025-05 — CECL Practical Expedient for Short-Term Receivables (Topic 326 / ASC 606): What the simplified approach means for pledge receivables, exchange transactions, grants, and other short-term nonprofit receivables. 

ASU 2025-06 — Targeted Improvements to Accounting for Internal-Use Software (Subtopic 350-40): How the new clarifications affect capitalization, implementation costs, cloud computing arrangements, and the growing reliance on financial systems. 

ASU 2023-08 — Accounting for and Disclosure of Crypto Assets (Subtopic 350-60): Understanding how to measure, classify, and disclose digital asset holdings—especially for nonprofits receiving crypto donations. 

What You’ll Learn: 

• How each ASU changes current nonprofit accounting practice 

• Transition considerations and effective dates 

• Practical examples and scenarios relevant to nonprofit operations 

• Steps your finance team can take before year-end 2025 to prepare for 2026 compliance 

Who Should Attend:
Nonprofit CFOs, controllers, finance staff, auditors, board treasurers, and anyone involved in preparing or reviewing financial statements. 

About the Series 

Building a Strong Accounting Foundation for Nonprofits 

In 2026, nonprofit organizations are bracing for a volatile financial and operational environment. Rising inflation, increasing competition for grant funding, donor fatigue, shifts in tax policies, and increased scrutiny from funders and regulators pose new challenges. To stay mission-focused while managing through unpredictability, nonprofits need more than passion—they need robust financial foundations grounded in sound accounting principles and operational best practices. Join GRF for a continuing webinar series addressing the areas nonprofit leaders should revisit to build resilience and maintain fiscal health through turbulent times. You will come away with practical steps to help you and your team stay one step ahead and avoid common pitfalls.