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Technical

Fair Value Measurements: Mandatory Performance Framework (MPF) and Application of the MPF Logo aicpa

  $129.00 - 159.00 |   CPE: 4.0 |   AICPA |   10 Jan 2017 |   Specialized Knowledge and Applications |   AICPA Store
Key Topics
  • Fair value measurements
  • Accounting & Auditing
  • Valuation
Learning Objectives
  • Recall the purpose and primary goal of the framework.
  • Recall important key terms.
  • Identify the primary benefits to valuation professionals and third parties.
  • Recall the scope of the framework.
  • Recall the documentation requirements for fair value engagements.
  • Identify the components of professional competence and professional skepticism.
  • Identify the basic information required in a valuation report to comply with the framework.

This CPE course provides guidance from the new Mandatory Performance Framework (MPF) and Application of the MPF for the Certified in Entity and Intangible Valuations™ (CEIV™) credential. This is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements, and walks you through the new documentation and performance requirements.

This course applies to the hot topic of fair value measurements and the applicable performance framework CPAs and financial professionals should become familar with.

Topics covered:
  • Fair value measurement: Technical: Business & intangible assets, Foundational
  • Fair value measurement: CEIV credential preparation

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