Fair Value Issues Specific to NFPs

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2.0 Credits

Fair value is widely used in accounting and financial reporting for all entities, including not-for-profits (NFPs). In this CPE course, you will learn about fair value measurement techniques for unique transactions that are a challenge for many not-for-profits, such as noncash contributions, promises to give, split-interest agreements, guarantees, and certain investments. You will have an opportunity to work through several real world examples and scenarios.


  • Define fair value
  • Identify accounting guidance related to fair value measurements
  • Recall the transactions whose fair value measurement is challenging for NFPs
  • Differentiate between the techniques used to measure the fair value of certain assets and liabilities

Major Topics

  • Fair value measurement
  • The fair value hierarchy
  • Techniques to measure fair value
  • Present value techniques
  • Measurement approaches for valuing liabilities

Designed For

CPAs, financial professionals and NFP board members who need a basic overview of fair value issues specific to NFPs.
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