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Technical

Fair Value Accounting Logo aicpa

  Mark Zyla, CPA/ABV, CFA, ASA |   $155.00 - 195.00 |   CPE: 9.0 |   AICPA |   May 2020 |   Accounting |   AICPA Store
The training you need.
Who Will Benefit?
  • Practitioners and members in industry responsible for accounting and financial reporting.
Key Topics
  • 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
  • Identify considerations relating to fair value in the context of initial recognition and subsequent measurement
  • Recall considerations relating to working with a valuation specialist

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. This course provides the training you need to evaluate the fair value of entities and intangible assets as prepared by a valuation specialist, as well as to compare fair value in IFRS and U.S. GAAP, to help you stay ahead of the curve on fair value measure.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Intermediate
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting: Fair value, Foundational
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting: Fair value, Intermediate
  • Fair value measurement: Technical: Business & intangible assets, Foundational
  • Fair value measurement: Technical: Business & intangible assets, Intermediate
  • Forensic & valuation services: Technical: Fair value, Foundational
  • Forensic & valuation services: Technical: Fair value, Intermediate
  • Management accounting: Technical: Corporate finance & treasury management: Valuation of intangibles, Intermediate

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