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National Not-for-Profit Industry Conference 2014 - Virtual


Advance NFP Accounting Topics: Financial Statements, Programmatic Investments, Accounting for Affiliates, and More


Jun 11, 2014 1:30pm ‐ Jun 11, 2014 3:10pm

Description

What are key elements required for my NFP's financial statements to be compliant with GAAP, where is there flexibility?  How should my NFP account for complicated affiliation relationships, alternative investments and programmatic investments?  This session will provide answers drawing guidance from Chapters 3, 4, and 8 of the recently overhauled AICPA NFP Entities Audit & Accounting Guide.  Topics will include:
• GAAP requirements for NFP financial statements
• Determining whether or not to consolidate an affiliate
• Accounting for investments
• Mergers and acquisitions by NFPs
• Programmatic investments made by NFPs
• Practical examples and case studies 

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