Gain insights into the rationale behind fair value measurement. In this CPE course written by Mark Zyla, the leading fair value expert, you will learn about 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. In addition, you will see sample presentations of the measurement and estimation challenges that confront preparers and auditors in the areas of initial recognition, subsequent measurement, goodwill impairment, and the use of a valuation specialist.
Updated for FASB ASU No. 2017-04, this course covers a framework for applying fair value accounting rules and 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 and contrast fair value in IFRS and U.S. GAAP to help you stay ahead of the curve on fair value measurement.
- 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
Language : English
CPA Credit Hour : 7.5 hours
Member Fee: $ 1169 | Non Member Fee: $ 1483
More info: https://bit.ly/2ImmgiN
* All prices are subject to change without prior notice due to currency fluctuation