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IFRS: Fair Value Measurement (IFRS 13)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize the participant with the guidance on fair value measurement as described in IFRS 13. Prior to this new standard, released in May 2011, there was no single standard that addressed fair value. Multiple standards had their own requirements. This standard does not prescribe what needs to be reported at fair value. But, when a standard does require fair value, this standard applies, unless the particular situation is outside the scope of this IFRS.

Objective:

  • Explain the definition of fair value
  • Understand the various ways in which fair value is measured
  • Understand the disclosures required for fair value

PREREQUISITE: None



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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5
International Accounting Products
IFRS: Fair Value Measurement (IFRS 13)
CPE On-Demand
Product# 159749
Availability: Online Access 1 Year
For registered users only
Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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