Fair Value: Hierarchy Issues

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Description

 One of the main disclosure requirements of ASC 820, Fair Value Measurement is the fair value hierarchy. Such disclosures help users of the financial statements understand the inputs used to measure the fair value of financial instruments. In this CPE-eligible, microlearning course (0.2 CPE), we discuss the fair value hierarchy implications of “off-the-run” U.S. Treasury bonds, bonds priced using matrix pricing, and centrally-cleared derivatives.

This is the fourth course in our four-part fair value training series.

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Learning Objective

 By the end of this course, you should be able to: 
  • Recall fair value hierarchy implications for fair valuation of bonds and derivatives

Additional Information

Last Updated 02/01/2025
CPE Credit 0.2
Field of StudyAccounting
Instructional Delivery MethodNano Learning
Knowledge LevelAdvanced
Prerequisites General knowledge of the fair value hierarchy requirements 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.

$35

eLearning
ID: E-7VR7VE

0h 15m

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