Understanding endowment fund accounting and disclosure requirements for your nonprofit organization is not an easy task. This on-demand webinar will provide you with insight into how the regulatory requirements have impacted the accounting as well as walking through the accounting requirements for endowment funds including net asset classifications and financial statement disclosures. Examples will be provided.
Learning Objectives:
- You will be able to review standards of conduct in managing and investing institutional funds.
- You will be able to discuss delegation of management and investment functions.
- You will be able to explain historic dollar value.
- You will be able to review net asset classifications.
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Regulatory Overview - UPMIFA
- Standards of Conduct in Managing and Investing Institutional Funds
- Delegation of Management and Investment Functions
- Appropriation for Expenditure or Accumulation of Endowment Fund
- Release or Modification of Restrictions on Management, Investment or Purpose
Accounting Guidelines
- Endowments Defined for Accounting Purposes
- Historic Dollar Value
- Net Asset Classifications
- Allocating Income and Losses
- Appropriation
- Disclosures
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on October 29, 2013.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Marie C. Caputo, CPA, CGMA, CGFM
CliftonLarsonAllen
- Principal in CliftonLarsonAllen’s Greenbelt, Maryland office
- CliftonLarsonAllen is a national accounting firm with more than 100 offices across the country
- Principal in the firm’s nonprofit practice, which includes more than 8,000 nonprofit clients
- More than 27 years of experience
- Conducts regular presentations and writes articles on topics relevant to the nonprofit industry
- FASB Resource Group member
- Board Member of the Greater Washington Society of CPAs
- Co-chair of the not-for-profit committee of the Maryland Association of CPAs
- B.S. degree in accounting, University of Maryland, College Park
- Can be contacted at 301-902-8518 or [email protected]
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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