Fair Value: Overview of ASC 820
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Description
Did you know that fair value is one of the most widely applied financial concepts in U.S. GAAP? Understanding fair value under ASC 820 is essential for accountants, auditors, and finance professionals, making this course a must-have for anyone involved in financial reporting or valuation. This ASC 820 CPE-eligible eLearning course (1.5 CPE credits) provides a detailed overview of ASC 820, covering fundamental concepts and real-world applications of fair value accounting.
In this ASC 820 CPE course, you start with the fundamentals. This includes understanding the foundational elements of the definition of fair value, including:
- Identifying market participant assumptions
- Determining the principal market
- Understanding the difference between an exit price and an entry price
After that, you explore the three valuation approaches prescribed by ASC 820, including:
Next, you discover how the inputs used to determine the fair value measurement dictate the level within the fair value hierarchy. Lastly, you review real-life examples of ASC 820 fair value disclosure requirements.
In summary, this ASC 820 CPE course includes the following topics
- Introduction to Fair Value
- Key Concepts: Principal Market, Orderly Transactions & Market Participants
- Valuation Approaches & Fair Value Hierarchy
- Fair Value Disclosure Requirements
This ASC 820 CPE course is designed to help you confidently apply or audit ASC 820 principles in financial reporting. Whether you’re an accountant, auditor, or financial analyst, this training will provide you with the skills needed to navigate fair value measurements effectively.
Enroll today and master the essentials of ASC 820 Fair Value Measurements!
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This course is included in the following collections:
-
ASC 820: Fair Value Measurements
Original price was: $430.$279Current price is: $279.3.4 CPE Credit
4 courses | 3h 30m
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Banking Industry Fundamentals
Original price was: $1,384.$599Current price is: $599.11.7 CPE Credit
10 courses | 11h 45m
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Insurance Industry Fundamentals
Original price was: $1,469.$599Current price is: $599.11.5 CPE Credit
9 courses | 11h 30m
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Investment Management Industry Fundamentals
Original price was: $1,289.$599Current price is: $599.10.9 CPE Credit
9 courses | 11h 00m
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Learning Objectives
By the end of this course, you should be able to:
- Recall the key components of the definition of fair value in accordance with ASC 820
- Identify the appropriate level in the fair value hierarchy for various instruments measured at fair value
- Recognize the fair value disclosure requirements under ASC 820
Additional Information
| Last Updated | 10/01/2024 |
|---|---|
| CPE Credit | 1.5 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Prerequisites | None |
| 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
1h 30m
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