Investments (On-Demand) 2019

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.

Learning Objectives

▪ 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

Provider
AICPA
Course Level
Basic
CPE Field of Study
Accounting
1
Who Should Attend
CPAs who are new to NFPs, entry-level staff in public accounting firms, seasoned professionals with limited exposure to NFPs, and NFP board members
Prerequisites

None.

Advanced Preparation

None.

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
1
Format
On-Demand

MEMBER


$ (% off)
$29.00

NON-MEMBER


$ (% off)
$39.00
Become A Member

Purchase This Program

Investments (On-Demand) 2019


Your browser is out-of-date!

Update your browser to view this website correctly.

Update my browser now

×