Programmatic Investments: Not-for-Profit Accounting & Financial Reporting
In this CPE course, learn the core considerations for accounting and reporting of various types of programmatic investments such as loans, equity interests and guarantees.
NASBA Field of Study
This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Accounting and Financial Reporting track.
Some not-for-profit organizations (NFPs) provide benefits to their constituencies in the form of programmatic investments such as loans, equity interests, and guarantees. For the NFP investor, the principal benefits are the achievement and sustainability of the mission-related program. In this CPE course, you will learn about the core considerations for accounting and reporting of various types of programmatic investments. You will have an opportunity to work through some real-world scenarios.
Note: As of August 1, 2018, course content has been 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).
- Programmatic loans
- Equity instruments
- Note disclosures
- Identify the proper accounting treatment for programmatic investments.
- Differentiate between the most common types of programmatic investments.
- Recall the use of programmatic investments by NFPs.
Group ordering for your team
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