Fair Value: Restrictions on the Sale of Assets
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Description
How should fair value be applied to assets whose sale is restricted? After reviewing the definition of fair value and the requirement within ASC 820 to consider market participant assumptions, this CPE-eligible, microlearning course (0.2 CPE) presents a case study focused on determining whether a restriction is "entity-specific" or "security-specific." After the case study, we provide helpful guidance in determining the type of restriction and the impact on estimating fair value. This online course concludes with providing examples of common restrictions and their effect on fair value of the related securities.
The is the third course in our four-part fair value training series.
This course is included in the following collections:
-
Advanced Banking Industry Fundamentals
Original price was: $1,305.$599Current price is: $599.10.6 CPE Credit
12 courses | 10h 45m
Add to cart -
ASC 820: Fair Value Measurements
Original price was: $430.$279Current price is: $279.3.4 CPE Credit
4 courses | 3h 30m
Add to cart -
Investment Management Industry Fundamentals
Original price was: $1,289.$599Current price is: $599.10.9 CPE Credit
9 courses | 11h 00m
Add to cart
Learning Objective
By the end of this course, you should be able to:
- Recall how to apply the concepts within ASC 820 to determine the fair value of an asset that has restrictions on its sale
Additional Information
| Last Updated | 03/01/2025 |
|---|---|
| CPE Credit | 0.2 |
| Field of Study | Accounting |
| Instructional Delivery Method | Nano Learning |
| Knowledge Level | Intermediate |
| 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. |
$35
0h 15m
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