Fair Value Issues Specific to NFPs: Not-for-Profit Accounting & Financial Reporting
Provider: AICPA
Length: 100 minutes
Accounting
2 CPE Credits
Basic
QAS self study
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.