CPE Credit Hours: 5
Field of Study: Accounting
Publication date: April 2023
Fair values are more common in financial reports, as they have grown in business importance in recent years. Increasingly elaborate financial instruments and risk management practices have created financial statement elements for which historical cost is almost irrelevant, and fair value, and fluctuations in fair value, are extremely relevant.
This course is designed to help you navigate the complexities of fair value measurements. It covers the accounting and financial reporting requirements in ASC 820 Fair Value Measurement and ASC 825-10 Financial Instrument – Fair Value Option, as well as insights into how to apply this guidance in practice. It also addresses key concepts such as applying the fair value framework, identifying common valuation techniques, and determining eligibility for the fair value option.
This is a self-study CPE course.
Program level: Basic to Intermediate
Prerequisites: Basic Math
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
