On-Demand

1 CPE

Fair Value Measurement: Other Accounting Standards and Regulatory Environment

On-Demand
1 CPE
Provides an overview of various supplemental topics related to fair value accounting.

Learning Objectives

Recall when to use “fair-value-based” measurement. ;Recall the various techniques used to measure the fair value of equity issued as compensation.;Identify key regulators over financial reporting. ;Recall fair value guidance from the SEC.;Recall that fair value in business combinations has been effectively converged between GAAP and IFRS.

Major Topics

Privately-held-company equity securities issued as compensation;Regulatory environment;Fair value under IFRS

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Foundational or basic understanding of fair value measurements

Advanced Preparation

None

Intended Audience

CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.;Candidates preparing for the ABV or CEIV examinations.

Provider

AICPA

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