Fair Value Measurements: Mandatory Performance Framework (MPF) and Application of the MPF
This program covers the new documentation and performance requirements included in the Mandatory Performance Framework, including application guidance.
NASBA Field of Study
Nathan E. DiNatale
This CPE course provides guidance from the new Mandatory Performance Framework (MPF) and Application of the MPF for the Certified in Entity and Intangible Valuations™ (CEIV™) credential. This is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements, and walks you through the new documentation and performance requirements.
This course applies to the hot topic of fair value measurements and the applicable performance framework CPAs and financial professionals should become familar with.
- Fair value measurements
- Accounting & Auditing
- Recall the purpose and primary goal of the framework.
- Recall important key terms.
- Identify the primary benefits to valuation professionals and third parties.
- Recall the scope of the framework.
- Recall the documentation requirements for fair value engagements.
- Identify the components of professional competence and professional skepticism.
- Identify the basic information required in a valuation report to comply with the framework.
Group ordering for your team
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