ASC 820: Fair Value Measurements

Description

Fair value is pervasive throughout U.S. GAAP financial statements. Accordingly, accounting for fair value measurements under ASC 820 is always a hot topic with regulators! Therefore, if you prepare or audit financial statements in accordance with U.S. GAAP, knowledge of fair value and the related accounting requirements are a must. Need help with fair value? Well, you’re in luck! Our fair value accounting CPE course collection (eligible for 3.4 CPE credits) is here to help you get up-to-speed with the requirements of ASC 820 Fair Value Measurements. It's full of examples and practical insights, and, above all, with GAAP Dynamics, you know it'll be fun!

The first course in the fair value accounting CPE course collection introduces you to the key concepts of ASC 820, the various valuation approaches for measuring fair value, and the fair value hierarchy. Accordingly, topics discussed include:

Introduction to fair value
Key concepts of fair value
Valuation approaches and the fair value hierarchy
Disclosures

After that, in the second course, you learn about several important issues and hot topics when accounting for assets and liabilities at fair value under ASC 820. Topics covered include:

Introduction and fair value refresher
Active, inactive, and not orderly markets
NAV as a practical expedient to fair value
Special considerations when determining the fair value of liabilities

Following that deep dive, the third course in the fair value accounting CPE collection discusses several issues that can impact the classification of an asset or liability in the fair value hierarch disclosures required by ASC 820. Topics covered include:

On-the-run vs. off-the-run treasury bonds
Matrix pricing
Centrally-cleared derivatives

In addition, the last course in the collection discusses how restrictions on the sale of an asset impact its fair value measurement.

In short, purchase these fair value accounting CPE courses as a collection and save!

Interested in group discounts for your team? Contact us today to learn more!

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Additional Information

Expiration	This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit.
Refund or Cancellation Policy	For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608.

Original price was: $430.Current price is: $279.