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Fair value

About this topic

Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.

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Investment Companies - AICPA Audit and Accounting Guide

Provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures.

Publication Authoritative guidance Intermediate

Brokers and Dealers in Securities - Accounting Guide

Updated for 2019, this industry standard resource offers comprehensive and reliable accounting implementation guidance for preparers.

Publication Financial instruments Intermediate

Annual Accounting and Auditing Workshop

Get up-to-date on the latest standards, including accounting, auditing, compilation, preparation, and review.

Course – Textbook Audit Foundational

Fair Value Accounting

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...

Course – Online Fair value Foundational

Property and Liability Insurance Entities - Audit and Accounting Guide

Covers the property and liability insurance industry, its products and regulatory issues, and related transaction cycles.

Publication Authoritative guidance Intermediate

Assets Acquired to Be Used in Research and Development Activities - Accounting and Valuation Guide

This new guide provides practical guidance and illustrations related to the initial and subsequent accounting for, valuation of, and disclosures related to acquired...

Publication Fair value Intermediate

Testing Goodwill for Impairment - Accounting and Valuation Guide

This new guide provides practical guidance and illustrations related to the qualitative assessment and the first step of the two-step goodwill impairment test.

Publication Fair value Intermediate

Valuation of Privately-Held-Company Equity Securities Issued as Compensation - Accounting and Valuation Guide

Presents practical guidance and illustrations related to accounting, disclosures and valuation of privately held company equity securities issued as compensation. The...

Publication Fair value Intermediate