Fair Value Accounting
Covers issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair value measurement in the context of business combinations.
NASBA Field of Study
Mark L. Zyla
The training you need.
Written by Mark Zyla, the leading fair value expert, this CPE self-study course covers issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair value measurement in the context of business combinations. This course features:
Sample presentations of the measurement and estimation challenges that confront preparers and auditors in the areas of initial recognition
- Subsequent measurement
- Goodwill impairment
- The use of a valuation specialist
Also covered is the framework for applying fair value accounting rules. This course provides the training you need to evaluate the fair value of entities and intangible assets as prepared by a valuation specialist, as well as to compare fair value in IFRS and U.S. GAAP, to help you stay ahead of the curve on fair value measure.
- Practitioners and members in industry responsible for accounting and financial reporting
- Fair value measurement and disclosures
- Fair value measurement in business combinations
- Testing for subsequent impairment of fair value
- Working with a valuation specialist
- Documentation considerations
- Identify and apply key concepts of fair value measurement.
- Determine instances when FASB guidance requires measurement of assets or liabilities at fair value.
- Identify considerations relating to fair value in the context of initial recognition and subsequent measurement.
- Recall considerations relating to working with a valuation specialist.
Group ordering for your team
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