Fair Value Issues Specific to NFPs: Not-for-Profit Accounting & Financial Reporting

Description

Fair value is widely used in accounting and financial reporting for all entities, including not-for-profits (NFPs).  In this CPE course, you will learn about fair value measurement techniques for unique transactions that are a challenge for many not-for-profits, such as noncash contributions, promises to give, split-interest agreements, guarantees, and certain investments. You will have an opportunity to work through several real world examples and scenarios.

Learning Objectives
  1. When you complete this course, you will be able to:
  2. Define fair value
  3. Identify accounting guidance related to fair value measurements
  4. Recall the transactions whose fair value measurement is challenging for NFPs
  5. Differentiate between the techniques used to measure the fair value of certain assets and liabilities
Major Topics
  1. Fair value measurement
  2. The fair value hierarchy
  3. Techniques to measure fair value
  4. Present value techniques
  5. Measurement approaches for valuing liabilities
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Accounting
2.0
Who Should Attend
CPAs, financial professionals and NFP board members who need a basic overview of fair value issues specific to NFPs
Course Level
Basic
Instructor(s)
Karen Craig
Prerequisites
None
Register Now
When
Available 24/7
Location
Online
Total CPE Credits
2.0
Format
On-Demand
Instructor
Karen Craig

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Fair Value Issues Specific to NFPs: Not-for-Profit Accounting & Financial Reporting


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