Answered Essay: Using a previous selected NFP CAFR or another NFP CAFR you are interested in, what significant

Using a previous selected NFP CAFR or another NFP CAFR you are interested in, what significant way does this not-for-profit account for investments differently from businesses? How are the investments reflected in the statements of the not-for-profit? What are the disclosure requirements for this not-for-profit as related to investments?

Expert Answer


As per Statement of
Financial Accounting
Standards No. 124 , investments of Not for profit (NFP) are to be recorded, valued and disclosed in the Comprehensive Annual Financial Report (CAFR) as follows
A. Investment of unrestricted funds are made to earn additional income until such time as the funds are to be used for program or other purposes.
B. Investments of “endowment” and “other restricted funds,” may have been purchased by, or donated to, the organization.
C. “Marketable equity securities” should be reported in separate portfolios for “unrestricted current,” “unrestricted noncurrent,” “restricted current” and “restricted noncurrent assets,” but may be pooled for investment purposes, if gains and losses are equitable allocated to both “realized” and “unrealized” gains and losses
D. Basis of Valuation
1. Investments purchased should be recorded at cost, which includes brokerage, fees, taxes, and other charges directly applicable to the purchase.
2. Securities donated to the organization should be recorded at their fair market value at the date of the gift. The gains are unrestricted if the investment income is unrestricted or temporarily restricted.
3. The carrying value of investments at (fair) market value is now required by FAS124.
4. The basis of carrying investments should be the same in all funds.
Buy Essay
Calculate your paper price
Pages (550 words)
Approximate price: -

Help Me Write My Essay - Reasons:

Best Online Essay Writing Service

We strive to give our customers the best online essay writing experience. We Make sure essays are submitted on time and all the instructions are followed.

Our Writers are Experienced and Professional

Our essay writing service is founded on professional writers who are on stand by to help you any time.

Free Revision Fo all Essays

Sometimes you may require our writers to add on a point to make your essay as customised as possible, we will give you unlimited times to do this. And we will do it for free.

Timely Essay(s)

We understand the frustrations that comes with late essays and our writers are extra careful to not violate this term. Our support team is always engauging our writers to help you have your essay ahead of time.

Customised Essays &100% Confidential

Our Online writing Service has zero torelance for plagiarised papers. We have plagiarism checking tool that generate plagiarism reports just to make sure you are satisfied.

24/7 Customer Support

Our agents are ready to help you around the clock. Please feel free to reach out and enquire about anything.

Try it now!

Calculate the price of your order

Total price:

How it works?

Follow these simple steps to get your paper done

Place your order

Fill in the order form and provide all details of your assignment.

Proceed with the payment

Choose the payment system that suits you most.

Receive the final file

Once your paper is ready, we will email it to you.


Let us write that nagging essay.


Submit Your Essay/Homework Instructions

By clicking on the "PLACE ORDER" button, tell us your requires. Be precise for an accurate customised essay. You may also upload any reading materials where applicable.


Pick A & Writer

Our ordering form will provide you with a list of writers and their feedbacks. At step 2, its time select a writer. Our online agents are on stand by to help you just in case.


Editing (OUR PART)

At this stage, our editor will go through your essay and make sure your writer did meet all the instructions.


Receive your Paper

After Editing, your paper will be sent to you via email.

× How can I help you?