CPAs who are new to NFPs, entry-level staff in public accounting firms, seasoned professionals with limited exposure to NFPs, and NFP board members
In this CPE course, you will learn the basics of net asset classification. Topics covered include donor-imposed restrictions, identifying when restrictions may be implied, financial statement presentation of net assets and required footnote disclosures. The course culminates in a virtual case study in which you will have an opportunity to apply the technical concepts you have learned to real-world scenarios.
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.