Fair Value: Advanced Issues

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Description

Now that you have a good understanding of fair value accounting in accordance with ASC 820 Fair Value Measurements, it’s time to take you knowledge to the next level! This second eLearning course (1.5 CPE) in our Fair Value Measurement series dives into advanced fair value measurement issues. Level up your fair value measurement accounting knowledge with advanced topics such as distinguishing active, inactive, and disorderly markets, using net asset value (NAV) as a practical expedient to fair value, and considerations when determining the fair value of liabilities. The is the second course in our four-part fair value training series.

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Learning Objectives

 By the end of this course, you should be able to: 
  • Identify the fair value considerations when transactions take place in active, inactive, and not orderly markets 
  • Recall when net asset value (NAV) per share can be used as a practical expedient to measure fair value 
  • Recognize the additional considerations when determining the fair value of liabilities 

Additional Information

Last Updated 10/01/2024
CPE Credit 1.5
Field of StudyAccounting
Instructional Delivery MethodQAS Self Study
Knowledge LevelAdvanced
PrivateNo
Prerequisites General knowledge of ASC 820 or completion of our eLearning course, Fair Value: Overview of ASC 820.
Advanced Preparation

None

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.

$180

eLearning
ID: E-VD42N0

1h 30m

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