The American Institute of Certified Public
Accountants (AICPA) has issued a white paper to provide fair value
measurement guidance for Not-For-Profit entities.

Measurement of Fair Value for Certain
Transactions of Not-for-Profit Entities
details the challenges
of measuring fair value of financial assets and liabilities
for which there is no market in NFPs.

Practitioners will learn how to better apply
the provisions of Financial Accounting Standards
Board Accounting Standards Codification 820, Fair
Value Measurement, including considerations for determining an
appropriate valuation technique based on facts and circumstances
and different valuation approaches and techniques.

The paper will also provide insight on how to
determine an appropriate discount rate when using present value
techniques and need to know disclosure considerations. 


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