This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Net assets & classification

About this topic

These learning resources are designed to enhance the competency and development of not-for-profit professionals, including staff and stakeholders of not-for-profit entities and the firm practitioners who serve them.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Not-for-Profit Entities - Best Practices in Presentation and Disclosure

Provides financial statement presentation and disclosure examples illustrating U.S. GAAP compliance for the topics most frequently encountered by preparers of...

Publication Financial statement presentation Intermediate

Not-for-Profit Entities - Audit and Accounting Guide

A must-have resource for accounting and auditing professionals who work with nonprofits, this essential reference will assist you in the unique aspects of accounting...

Publication FASB financial accounting & reporting Intermediate

Net Assets: Not-for-Profit Accounting & Financial Reporting

Covering the basics of net asset classification, this CPE course covers donor-imposed restrictions and identifying when they may be implied, financial statement...

Course – Online Financial statement presentation Foundational

Not-for-Profit Accounting and Auditing: Practical Cases for CPAs

This CPE course uses case studies and real-world scenarios to help you navigate the key issues that arise in not-for-profit accounting and auditing.

Course – Textbook Financial statement presentation Intermediate

Not-for-Profit Certificate II - Financial Reporting

This series of CPE courses is part of Not-for-Profit Certificate II. Learn techniques to successfully prepare an NFP's financial statements, assess relationships with...

Course – Online Financial statement presentation Intermediate

Not-for-Profit Accounting and Financial Reporting

Part of the Not-for-Profit I Certificate Program, this series of CPE courses provides a comprehensive grounding on the key not-for-profit issues in accounting and...

Course – Online Financial statement presentation Foundational

Investments: Not-for-Profit Accounting & Financial Reporting

Learn about the financial accounting and reporting requirements related to investments for NFPs.

Course – Online Investments Foundational

Not-for-Profit Organizations - Accounting & Auditing Set [Subscription]

Access your core resources online at a substantial savings when you buy them bundled. Set includes the Audit & Accounting Guide, Audit Risk Alert, Checklists and...

Publication FASB financial accounting & reporting Intermediate