Course Information

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Combinations of Not-for-Profit Organizations
Author: J. Russell Madray

Description:

In November 1999 the FASB affirmed its earlier decision to undertake a project on combinations of not-for-profit (NFP) organizations separate from its business combinations project.

The objective of this project is to develop guidance on the accounting and reporting for combinations of not-for-profit organizations. The FASB plans to address these issues in an Exposure Draft. This course will provide an overview of the issues to be addressed in the Exposure Draft.

Topics covered in this course include:

  • Scope of the proposed Statement
  • Definition of a combination
  • Factors to determine if a combination is reciprocal or nonreciprocal
  • Identifying the acquiring organization
  • Accounting for goodwill prior to acquisition
  • Presentation in financial statements
  • Disclosures

Course Details:
Price:  $40.00
Field of Study:  Accounting
Prerequisites:  Basic knowledge of business combinations
Level:  Update
Advanced Preparation:  None
Course was last updated on:  11/04/04
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Library:
Learning Center Core
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

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