
Fair Value Measurement: Other Accounting Standards and Regulatory Environment
Provides an overview of various supplemental topics related to fair value accounting.
Format
Online
NASBA Field of Study
Accounting
Level
Intermediate
CPE Credits
1
Author(s)
Mark L. Zyla
Availability
1 year
Product Number
188960
Prepare and review standards-compliant fair value measurements.
This CPE course provides an overview of various supplemental topics related to fair value accounting. Specifically, the course addresses techniques used to measure the fair value of equity securities issued as compensation, key regulators over financial reporting, and fair value guidance under IFRS as compared to U.S. GAAP.
- CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.
- Candidates preparing for the ABV or CEIV examinations.
- Privately-held-company equity securities issued as compensation
- Regulatory environment
- Fair value under IFRS
- Recall when to use “fair-value-based” measurement.
- Recall the various techniques used to measure the fair value of equity issued as compensation.
- Identify key regulators over financial reporting.
- Recall fair value guidance from the SEC.
- Recall that fair value in business combinations has been effectively converged between GAAP and IFRS.
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