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Product ID: 401518EAU
 
Credit & Course Provided by:

Investment Reporting for Nonprofits: Fair Value Disclosures

OnDemand Webinar (48 minutes)

Gain a better understanding of the financial and accounting side of complex investment strategies.Many organizations have had continual challenges surrounding requirements related to complex investment strategies. Challenges related to internal accounting, valuation of complex investments, and disclosures needed as part of financial statements. This topic helps those persons responsible for the financial and accounting side of these investments understand what types of investment strategies are more complex than others, how to value these investments and the support to retain as part of record keeping, and how to prepare the needed disclosures as part of a financial statement audit.

Authors

Sarah Reichling, CPA, CliftonLarsonAllen LLP Jennifer Tingley, CPA, CliftonLarsonAllen LLP

Agenda

What Are the Investments That an Institution May Be Invested in?

• Trading Securities, Mutual Funds and Fixed Income

• Alternative Investments

• Closely-Held Stock

• Real Estate

Understand Valuation of Various Investments

• Have Support for Valuation for Internal Records (Due Diligence, Monitoring)

• Have Information to Provide to External Auditors as Evidence of Valuation

• How to Account for Alternative Investments, Closely-Held Stock, Real Estate (Equity, Cost, Fair Value)

• Understand Tax Implications

Prepare Required Financial Statement Disclosures

• Fair Value Disclosure Reporting, Along With Net Asset Value Requirements

• Understand Common Disclosure Errors