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

Online Course Available 24/7 CPE: 2.0 Format: On-Demand
COURSE 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
When you complete this course, you will be able to:
Define fair value
Identify accounting guidance related to fair value measurements
Recall the transactions whose fair value measurement is challenging for NFPs
Differentiate between the techniques used to measure the fair value of certain assets and liabilities
MAJOR TOPICS
Fair value measurement
The fair value hierarchy
Techniques to measure fair value
Present value techniques
Measurement approaches for valuing liabilities
COURSE DETAILS
PROFESSIONAL AREAS OF FOCUS
Accounting & Auditing
CPE FIELD OF STUDY
Accounting (2.0 Credits)
WHO SHOULD ATTEND
CPAs, financial professionals and NFP board members who need a basic overview of fair value issues specific to NFPs
INSTRUCTOR(S)
Karen Craig
PREREQUISITES
None
COURSE LEVEL
Basic

MACPA MEMBER


$ (% off)
$59.00
Price includes $xx early registration discount(s) - expires xx/xx

NON-MEMBER


$ (% off)
$69.00
Price includes $xx early registration discount(s) - expires xx/xx
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