Description
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.
- Qualifies for 1 Yellow Book CPE Credits
Objectives
- 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.
Highlights
- Programmatic loans
- Equity instruments
- Guarantees
- Note disclosures