Certified in Entity and Intangible Valuations™ (CEIV) education. The CEIV credential is for financial professionals who perform fair value measurements for entities and intangible assets for financial reporting purposes. This bundle and courses are required education for anyone who is pursuing the CEIV credential.
NASBA Field of Study
Mark L. Zyla, Nathan E. DiNatale
Regulators have questioned whether practitioners who are conducting fair value measurements for public company financial reporting purposes have the necessary training, expertise and experience to perform these valuations in a manner consistent with valuation standards and best practices.
The Certified in Entity and Intangibles Valuations™ (CEIV™) credential program demonstrates credential holders' commitment to enhancing audit quality and consistency and transparency in fair value measurements for U.S. public company financial reporting purposes.
Mark Zyla, a leading fair value expert from Acuitas Inc. and publisher of the Acuitas Inc. Survey of Fair Value Audit Deficiencies, leads a series of courses that cover a framework for applying fair value accounting rules, provide training to evaluate the fair value of entities and intangible assets as prepared by a valuation specialist, and compare / contrast fair value in IFRS and U.S. GAAP to help you stay ahead of the curve on fair value measurement.
Also included in this bundle is a course on the Mandatory Performance Framework for public company entity and intangible asset valuations, led by Nathan DiNatale, leader of Valuation Advisory Services for SC&H Capital.
This bundle is required education for CPAs who are pursuing the CEIV credential.
- Fair Value Measurements: Accounting Standards and Regulatory Environment
You will learn the accounting standards related to fair value accounting and the regulatory environment. This program discusses applicable standards from the FASB Accounting Standards Codification©, differences between U.S. GAAP and IFRS, and SEC and PCAOB guidance.
- Fair Value Measurements: Technical Guidance and Other Related Topics
You will learn how intangible assets create value and the three common approaches to measuring fair value and the various methods under each. This program also teaches considerations related to the fair value of contingent consideration and other contingencies, as well as useful life analysis for intangible assets.
- Fair Value Measurements: Audit Considerations
You will learn the auditing process that relates to the use of a valuation report, including applicable auditing standards issued by the AICPA, as well as those auditing standards issued by the PCAOB. This program discusses the reliability of management's assumptions and how to test those assumptions, as well as auditing accounting estimates and fair value measurements. This program also provides a robust case study to illustrate the points discussed throughout the program.
- Fair Value Measurements: Mandatory Performance Framework
This program will provide guidance from the new Mandatory Performance Framework, which is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements. You will learn the new documentation and performance requirements included in the Mandatory Performance Framework, including application guidance.
- Recognize the changing economic and regulatory environment and its impact on financial accounting standards
- Recall the principles highlighted in the auditing standards
- Identify areas in fair value measurement that may be subjective
- Recognize how individual intangible assets create value
- Recall factors to consider when evaluating the useful life of an intangible asset
- Recall the purpose and primary goal of the MPF
- Recall the documentation requirements for fair value engagements
- Identify the basic information required in a valuation report to comply with the MPF
Group ordering for your team
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