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W444: Nonprofit GAAP Accounting for Investments


This course will cover the U.S. GAAP accounting for investments specifically for nonprofits (ASC 958). We discuss types of securities typically held by nonprofits, how to account for them under U.S. GAAP, and how they should be valued. We’ll also cover managements responsibilities for certain alternative investments.



  • – You will be able to recall not-for-profit accounting requirements for investments under ASC 958.
  • – You will be able to identify various types of securities and how they should be accounted for.
  • – You will be able to discuss valuation under the fair value hierarchy.

INSTRUCTORS: Mark Robins, Audit Partner, Nonprofit, Aprio LLP

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