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- W4246536045 abstract "This chapter covers investments that are often owned by not-for-profit organizations, particularly those with large investment portfolios related to endowments. Other investments of not-for-profit organizations include investments in real estate, mortgage notes, venture capital funds, partnership interests, oil and gas interests, and equity securities that do not have a readily determinable fair value. Accounting for other investments depends on the type of not-for-profit organization, and the chapter discusses this as well. The realized gain or loss that is shown on the statement of activities that results from the sale of an investment should not include any unrealized, but recognized, gains or losses that may have been reported in a prior period. In practice, most of the investments reported by not-for-profit organizations are reported at fair value, so it is logical that fair value disclosures for investments are common." @default.
- W4246536045 created "2022-05-12" @default.
- W4246536045 date "2020-06-24" @default.
- W4246536045 modified "2023-10-18" @default.
- W4246536045 title "INVESTMENTS" @default.
- W4246536045 doi "https://doi.org/10.1002/9781119595984.ch10" @default.
- W4246536045 hasPublicationYear "2020" @default.
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