Author(s)
Publisher:
AICPA
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NASBA Field of Study
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Format
On demand
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Level
-
CPE Credit
0
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Course acronym
-
Prerequisites
-
Course duration
1 Hour
Credit Info
Understanding the New Fair Value Measurement Mandatory Performance Framework
This webcast will provide guidance on the new Mandatory Performance Framework, which is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements.
Topics discussed
Learning objectives
• Introduction to the Mandatory Performance Framework
• Primary goals and purposes of the Mandatory Performance Framework
• Benefits of the Mandatory Performance Framework
• Valuation engagement guidance
• Purpose and extent of documentation
• Professional competence
• Professional skepticism
• Application of the Mandatory Performance Framework
Who will it benefit?
