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W444: Nonprofit GAAP Accounting for Investments

October 18, 2023 @ 11:00 am - 12:00 pm EDT

COURSE DESCRIPTION:

This course will cover the U.S. GAAP accounting for investments specifically for nonprofits (ASC 958). We discuss types of securities typically held by nonprofits, how to account for them under U.S. GAAP, and how they should be valued. We’ll also cover managements responsibilities for certain alternative investments.

 

LEARNING OBJECTIVES:

  • – You will be able to recall not-for-profit accounting requirements for investments under ASC 958.
  • – You will be able to identify various types of securities and how they should be accounted for.
  • – You will be able to discuss valuation under the fair value hierarchy.

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Level Intermediate
NASBA (Field of Study) Accounting
CAE (Subject Domain) Operations
Prerequisites and advance preparation needed 1 years operations experience. No advance preparation required
Reviewer Wade Tetsuka, CPA
CPE/CAE Credits 1.0
Cost Free
Delivery Group Internet Based

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INSTRUCTORS
Mark Robins, CPA
Partner, Aprio LLP
Mark Robins is a partner in Aprio’s Nonprofit assurance practice. Mark has 15 years of experience in public accounting and works with nonprofit organizations. His…