Fair Value Measurements of Financial Instruments: Accounting Standards
Learn to recall and identify the related accounting standards from the FASB Accounting Standards Codification© .
Format
Online
NASBA Field of Study
Accounting
Level
Basic
CPE Credits
4.5
Author(s)
Stephani A. Mason
Availability
1 year
Product Number
188620
Fair value accounting for financial instruments can be complex. If you are engaged in the financial instruments valuation profession, this CPE course will help you to recall and identify the related accounting standards from the FASB Accounting Standards Codification©. You will also learn the differences between U.S. GAAP and IFRS - Standards CS section 100 and VS section 100.
- FASB ASC 820, Fair Value Measurement
- Fair value framework
- Valuation techniques and inputs
- Impairment of financial instruments
- Other fair value standards
- Recall the definition of key terms used in FASB ASC 820, Fair Value Measurement
- Recall the scope and required disclosures in FASB ASC 820.
- Recognize how to classify financial instruments by level within the fair value hierarchy and by type of instrument.
- Identify considerations related to initial recognition, subsequent measurement, and impairment.
- Recall the basic concepts included in other fair value standards (FASB ASC 718, Compensation–Stock Compensation, FASB ASC 815, Derivatives and Hedging, and FASB ASC 825, Financial Instruments).
- Identify differences between GAAP and IFRS.
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