Programmatic Investments (On-Demand) 2019

Description

Some not-for-profit organizations (NFPs) provide benefits to their constituencies in the form of programmatic investments such as loans, equity interests and guarantees. For the NFP investor, the principal benefits are the achievement and sustainability of the mission-related program. In this CPE course, you will learn about the core considerations for accounting and reporting of various types of programmatic investments. You will have an opportunity to work through some real world scenarios.

Learning Objectives

▪ Identify the proper accounting treatment for programmatic investments
▪ Differentiate between the most common types of programmatic investments
▪ Recall the use of programmatic investments by NFPs

Major Topics

▪ Programmatic loans
▪ Equity instruments
▪ Guarantees
▪ 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

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$29.00

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$39.00
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Programmatic Investments (On-Demand) 2019


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