- NY Credits : 6.0
- TX Credits : 6.0
Companion to PPC's Guide to Nonprofit GAAP - Course 1 - Selected Topics Specific to Nonprofit Organizations (NPGTG171)
Determine how organizations use fund accounting to track compliance with fiduciary responsibilities to use assets in accordance with donor-imposed restrictions.
Identify how debt securities and equity securities with determinable fair values are measured.
Determine how the equity method is used to account for investments in common and in-substance stock.
Identify the guidance used for accounting for investments and investments in insurance contracts.
Determine how nonprofit organizations can hold ownership interests in for-profit entities or be related to other nonprofit entities.
Recognize how split-interest agreement contributions are shared by nonprofit organizations and other beneficiaries.
Lesson 1—Fund Accounting
Lesson 2—Debt and Equity Securities Investments
Lesson 3—Equity Method and Joint Ventures Investments
Lesson 4—Other Investments
Lesson 5—Related Entities
Lesson 6—Split-interest Agreements