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Fair Value Accounting

Author/Moderator: Mark Zyla, CPA/ABV, CFA, ASA
Publisher: AICPA
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Gain insights into the rationale behind fair value measurement with this CPE course. You will learn about the issues that arise when fair value accounting is implemented under existing FASB standards and see examples of these issues. Learn about the application of fair value measurement in the context of business combination. In addition, 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.

Topics 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

Learning 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.

Who Will Benefit?
Practitioners and members in industry responsible for accounting and financial reporting

Prerequisite: None

Advanced Preparation: None

NASBA Field of Study: Accounting and Auditing
Level: Intermediate
Recommended CPE Credit: Text - 9.5 (Accounting - 7.5; Auditing - 2); On-Demand - 8
Fair Value Accounting
Text , 2015
Product# 733308
Availability: In Stock
AICPA Member:$149.00
Your Price:$189.00
Fair Value Accounting
CPE On-Demand , 2015
Product# 153342
Availability: Online Access 1 Year
For registered users only
AICPA Member:$129.00
Your Price:$169.00
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