Fair Value Measurement: Other Accounting Standards and Regulatory Environment
Available Anytime
Location:
Online
1Credits
Accounting and Auditing
Registration is Open
FICPA Members
Nonmembers
$59.00 Regular Price
Product Code: AI23-FVM-ASRE
Level: Intermediate
Vendor: AICPA CPE Division
Field of Study: Accounting
Overview:
Prepare and review standards-compliant fair value measurements.
This CPE course provides an overview of various supplemental topics related to fair value accounting. Specifically, the course addresses techniques used to measure the fair value of equity securities issued as compensation, key regulators over financial reporting, and fair value guidance under IFRS as compared to U.S. GAAP.
Objectives:
Learning Outcomes
- Recall when to use "fair-value-based" measurement.
- Recall the various techniques used to measure the fair value of equity issued as compensation.
- Identify key regulators over financial reporting.
- Recall fair value guidance from the SEC.
- Recall that fair value in business combinations has been effectively converged between GAAP and IFRS.
Major Topics:
Key Topics
- Privately-held-company equity securities issued as compensation
- Regulatory environment
- Fair value under IFRS
Designed For:
Who Will Benefit
- CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.
- Candidates preparing for the ABV or CEIV examinations.