Investments: Not-for-Profit Accounting & Financial Reporting

Online Course Available 24/7 CPE: 1.0 Format: On-Demand
COURSE DESCRIPTION

Investments can be a source of significant financial support and an indicator of the overall financial health of a not-for-profit organization (NFP). In this CPE course, you will learn about the financial accounting and reporting requirements related to investments for NFPs.

Topics discussed in this course include fair value measurement, investments accounted for under the equity method, alternative investments, and the reporting of investment income, gains and losses. You will also learn about financial statement presentation and note disclosures related to an NFP’s investments.

LEARNING OBJECTIVES
When you complete this course, you will be able to:
Differentiate between short-term and long-term investments
Identify the reporting requirements related to investments and investment income
Recall the characteristics of investment pools
MAJOR TOPICS
Common types NFP investments
Recognition, measurement and valuation of investments subsequent to acquisition
Investments accounted for under the equity method
Alternative investments
Investment pools
Fair value hierarchy
Accounting for investment income, gains and losses
Financial statement presentation and required note disclosures
COURSE DETAILS
PROFESSIONAL AREAS OF FOCUS
Accounting & Auditing
CPE FIELD OF STUDY
Accounting (1.0 Credits)
WHO SHOULD ATTEND
CPAs, financial professionals and NFP board members involved in financial reporting for NFPs or reviewing NFP financial statements.
INSTRUCTOR(S)
Karen Craig
PREREQUISITES
None
COURSE LEVEL
Basic

MACPA MEMBER


$ (% off)
$29.00
Price includes $xx early registration discount(s) - expires xx/xx

NON-MEMBER


$ (% off)
$39.00
Price includes $xx early registration discount(s) - expires xx/xx
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