Karen Craig

American Institute of CPA's

    Credit Info
  • NASBA Field of Study


  • Format

    1 year

  • Level


  • CPE Credit


  • Course acronym


  • Prerequisites

    Knowledge of the not-for-profit industry

  • Course duration

Investments: Not-for-Profit Accounting & Financial Reporting

In this CPE course, you will learn about the financial accounting and reporting requirements related to investments for NFPs. Topics discussed in this course include fair value measurement, investments accounted for under the equity method, alternative investments, and the reporting of investment income, gains and losses. You will also learn about financial statement presentation and note disclosures related to an NFP’s investments.
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blankTopics discussed

  • Common types NFP investments
  • Recognition, measurement and valuation of investments subsequent to acquisition
  • Investments accounted for under the equity method
  • Alternative investments
  • Investment pools
  • Fair value hierarchy
  • Accounting for investment income, gains, and losses
  • Financial statement presentation and required note disclosures

blankLearning objectives

  • This course will prepare you to:
  • Differentiate between short-term and long-term investments.
  • Identify the reporting requirements related to investments and investment income.
  • Recall the characteristics of investment pools.

blank Who will it benefit?

CPAs, financial professionals and NFP board members involved in financial reporting for NFPs or reviewing NFP financial statements.