
Fair Value Measurements of Financial Instruments: Valuation and Risks
An overview of FASB ASC 820 fair value measurements with a focus on valuation complexities and risks.
Format
Online
NASBA Field of Study
Accounting
Level
Basic
CPE Credits
8
Author(s)
Susan O. DuRoss
Availability
1 year
Product Number
188660
An overview of the fundamentals of valuation.
This course focuses on valuation complexities and risks, covering the fundamentals of valuation across all asset classes, including market mechanics, best use practices, the use of the highest-level inputs in accordance with the FASB ASC 820 fair value hierarchy, valuation methodologies and models, usable data sources, variance handling, and FASB ASC 820 fair value leveling. Additionally, this course takes a look at the key traits and valuation drivers of each of the major asset classes, including debt securities, equity securities, derivatives, and funds and indices.
- Valuation fundamentals
- Debt securities
- Equity securities
- Derivatives
- Funds and indices
- Identify general market mechanics, various asset classes, and features that may require more complex handling.
- Differentiate equity and debt securities from other financial instruments.
- Choose and document appropriate valuation models and common inputs.
- Identify security features that require more complex handling and associated valuation risks.
- Identify the key valuation drivers for equity securities.
- Distinguish derivatives from other financial instruments.
- Compare various trading and clearing mechanisms for derivative products.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
Contact usThe Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.
Ratings and reviews
Log in to apply your member discount.