USA Accounting for Private Equity Holdings at a Nonprofit

Joined
Oct 28, 2015
Messages
7
Reaction score
0
Country
United States
Theoretical situation: A nonprofit organization has private equity partnership holdings with a number of different funds. In each case, ownership interest is less than 5% and the NPO is not exerting significant interest on any of the fund's business operations.

I know in a for-profit entity, this interest can be recorded using the Cost Method. But my understanding is nonprofits need to report all investments at FMV, including noncontrolling partnership interests at private equity funds, is that understanding accurate?
 

Ask a Question

Want to reply to this thread or ask your own question?

You'll need to choose a username for the site, which only take a couple of moments. After that, you can post your question and our members will help you out.

Ask a Question

Top