Webinar
2025 Webinar Pass

GAAP Accounting for Land Trusts – A Deeper Dive

Webinar Date
January 22, 2:00 p.m. – 3:30 p.m. EST
Location
Virtual
Source
Land Trust Alliance
Instructor
Kay Sohl
About This Webinar

GAAP – Generally Accepted Accounting Principles (GAAP) – provides a common language (and some occasionally frustrating rules) for recording and reporting on land trust financial health and financial results.

​We reviewed some of the most challenging aspects of GAAP accounting and reporting for land trusts in our GAAP accounting for beginners webinar. In this webinar, we will highlight recent changes in GAAP and some continuing problem areas that can confuse land trust leaders, even those with experience reading business and government financial reports.

​Key topics will include:

  • ​Distinguishing donor restricted gifts from conditional gifts.

  • ​Setting up board designated net assets and authorizing and tracking their use.

  • ​Accounting for leases for both lessors and lessees.

  • ​Crypto donations and investments.

  • ​Accounting for software costs.

  • ​Land trust mergers, acquisitions and asset transfers.

This webinar is included in the 2025 Annual Webinar Pass.

Participants in Land Trust Alliance events should review and agree to the Alliance Code of Conduct.