語言

Online

公司

AICPA

時間

N/A

地點

中環

課程費用

541

CPD 時數

2.5

聯絡方法

Online

Not-for-profits (NFPs) exist to fulfill a public benefit or mission. Donors, creditors, and those charged with management and governance of the NFP will often rely on expenses reported in the NFP’s financial statements to assess the efficiency of resources expended to achieve the organization’s mission. In this CPE course, you will learn the basics of accounting for expenses, including recognition, measurement, and financial statement display issues that are unique to NFPs. Topics covered include functional expense allocation methods and accounting for joint activities. You will have an opportunity to work through several real world examples.

Topics Discussed:

  • Functional reporting of expenses
  • Distinguishing between program services and supporting services
  • Expense allocation methods
  • Accounting for joint activities
  • Financial statement presentation and disclosure

Language : English                                                        

CPA Credit Hour : 2.5 hours                                                   

Member Fee: $ 541  | Non Member Fee: $ 620                                                                

More info: https://bit.ly/2ImmgiN                                                                                        

* All prices are subject to change without prior notice due to currency fluctuation