Karen Craig

American Institute of CPA's

Investments: Not-for-Profit Accounting & Financial Reporting

Get up-to-date on the latest standards, including accounting, auditing, preparation and review.

Available format

Online ( 2020 )

Product Description

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.

  • 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

  • This course will prepare you 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.

CPAs, financial professionals and NFP board members involved in financial reporting for NFPs or reviewing NFP financial statements.

$ 31.20



$ 31.20

Credit info

NASBA Field of Study Accounting
Availability: 1 year
Level Basic
Advanced Prepration None
Delivery Method QAS Self-Study
Course acronym NFP-AFR10
Prerequisites Knowledge of the not-for-profit industry