Split-Interest Agreements and Endowments: Not-for-Profit Accounting & Financial Reporting
Available for 1 year after purchase date
**OnDemand**
2.0 Credits
Member Price $69.00
Non-Member Price $85.00
Overview
This course discusses accounting for endowments and split-interest agreements held by not-for-profit entities (NFPs).
Highlights
Key Topics
- Endowments
- Major provisions of the Uniform Prudent Management of Institutional Funds Act (UPMIFA)
- Types of split-interest agreements
- Financial statement presentation and disclosure of endowments and split-interest agreements
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
- Recall how NFPs manage endowments.
- Identify major provisions of the Uniform Prudent Management of Institutional Funds Act (UPMIFA).
- Recognize the types of split-interest agreements.
- Recognize financial statement presentation and disclosure of endowments and split-interest agreements.
Non-Member Price $85.00
Member Price $69.00