Provides an overview of the statement of financial position, statement of activities, and financial statement note disclosures prepared by not-for-profit entities, reflecting implementation of FASB ASU 2016-14, as well as FASB ASU 2014-09 and FASB ASU 2018-08.
NASBA Field of Study
This series of CPE courses is a part of the comprehensive Not-for-Profit Certificate II Program. This track can be purchased individually and is intended for current NFP Certificate II holders who wish to update their knowledge of the updated standards for not-for-profit financial statement presentation and revenue recognition and receive an updated certificate.
The three courses included in this track serve to enhance the applicability of the techniques you learned through completion of Certificate II, by reflecting the significant changes becoming effective for most not-for-profit entities in their next reporting period. This set provides an overview of the statement of financial position, statement of activities, and financial statement note disclosures prepared by not-for-profit entities, reflecting implementation of FASB ASU 2016-14, as well as FASB ASU 2014-09 and FASB ASU 2018-08. This track contains e-learning exercises, targeted case studies, and detail-rich interpretations to create a dynamic learning experience that will help you solidify your ability to apply key concepts.
Note: If you purchased NFP Certificate II after August 2016, but did not complete Certificate II prior to July 31, 2018, your available courses will be automatically updated. You will be required to complete the updated courses to earn your certificate.
As of August 1, 2018, Not-for-Profit Certificate Program content was updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08). While all Certificate courses have been updated, those included in this track have been determined to have the most significant changes.
The Certificate II Update Pack was created for those who completed the program prior to July 31 and would like to retake - only those courses with significant updates for new standards. Upon successful completion of these 3 courses, you will receive a new digital badge reflecting your up-to-date knowledge in the context of the new not-for-profit financial statement presentation and revenue recognition standards.
Group ordering for your team
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