Author(s)
Mark Zyla, CPA/ABV, CFA, ASA

Publisher:
AICPA

    Credit Info
  • NASBA Field of Study

    Accounting and Auditing

  • Format

    Online Access

  • Level

    Intermediate

  • CPE Credit

    3.0

  • Course acronym

    TSE.ADVTA

  • Prerequisites

    Experience in financial reporting and basic knowledge of FASB ASC 740

  • Course duration

    9 Hours

Fair Value Accounting

(1 customer review)
Written by Mark Zyla, the leading fair value expert, this CPE self-study course covers 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. This course features:

Sample presentations of the measurement and estimation challenges that confront preparers and auditors in the areas of initial recognition
Subsequent measurement
Goodwill impairment
The use of a valuation specialist
Also covered is the framework for applying fair value accounting rules.
$160.00
Hurry up, special offer for a limited time only.
blankTopics discussed

▪ 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

blankLearning objectives

▪ Identify and apply key concepts of fair value measurement.
▪ Determine instances when FASB guidance requires measurement of assets or liabilities at fair value.
▪ Recognize considerations relating to fair value in the context of initial recognition and subsequent measurement.
▪ Recall considerations relating to working with a valuation specialist.

blank Who will it benefit?

Practitioners and members in industry responsible for accounting and financial reporting