CPE Self-Study

Programmatic Investments: Not-for-Profit Accounting & Financial Reporting

  • $29.00-$39.00
    Programmatic Investments: Not-for-Profit Accounting & Financial Reporting Availability : Online Access Product #: 165127
    AICPA Member: $29.00
    Non-Member: $39.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-NFP-AFR7

This CPE course is included in the 40-hour Not-for-Profit Certificate 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.

Topics Discussed:

  • Programmatic loans
  • Equity instruments
  • Guarantees
  • Note disclosures

Learning Objectives:

When you complete this course, you will be able to:

  • 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

Who Will Benefit?

  • CPAs who are new to NFPs, entry-level staff in public accounting firms, seasoned professionals with limited exposure to NFPs, and NFP board members

Prerequisite: None

Advanced Preparation: None

System Requirements

About the Authors

Karen Craig

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.