Investments: Not-for-Profit Accounting & Financial Reporting

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Availability

On-Demand

Cost

Member: $49.00

Non-Member: $59.00

Retired: $49.00

Educator & Government & Non-Profit Member: $49.00

Credit Offered

1 CPE Credit

Field of Study:

1 Accounting

NFPs acquire various kinds of investments through contributions or purchases. This course offers accounting guidance on the initial recognition and measurement of investments, investment income and expenses, the measurement attributes used for subsequent valuation, investment pools, unrealized and realized gains and losses, and financial statement presentation and disclosures related to credit risk, derivatives, fair value, investments, and investment pools.

Learning Outcomes

Distinguish between categories of investments.
Recall the characteristics of investment pools.
Identify the reporting requirements related to investments and investment income.

Key Topics

Investment income and expenses
Subsequent valuation
Investment pools
Unrealized and realized gains and losses
Financial statement presentation and disclosures related to credit risk, derivatives, fair value, investments, and investment pools

Who Will Benefit

New accountants interested in the basics of accounting and financial reporting requirements that apply to not-for-profit entities.
Experienced accountants that are new to the not-for-profit industry or are in need of a refresher on the basics of accounting and financial reporting requirements that apply to not-for-profit entities.