the silver guide to non-monetary transactions

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1. Start

2. Accounting for Contributions

3. Accounting for Exchanges

3.1. Evaluating the exchange

3.2. Letter of agreement or contract

3.3. Recognition in the organization's books

3.4. Presentation in the financial statements

4. Impact of Applying Taxes

5. Charitable Organizations: Receipts

3.1. Evaluating the exchange

The fair value of donated goods or services is based on the normal sale price established by the organization when these types of revenues are made.

The fair value of goods or services received is established by the other party based on the sale price normally charged to this client/partner.

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