Learn about the financial accounting and reporting requirements related to investments for NFPs.
NASBA Field of Study
This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Accounting and Financial Reporting track.
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.
Note: As of August 1, 2018, course content has been updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08).
Group ordering for your team
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