Investments: Not-for-Profit Accounting & Financial Reporting

Overview

This course addresses accounting for the investments held by NFPs.

Highlights

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

Prerequisites

None

Designed For

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 i

  Objectives

  Learning Outcomes

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