On-Demand


1.5 CPE

Fair Value Measurement: Other Technical Valuation Guidance

On-Demand
1.5 CPE

Learning Objectives

Recognize how individual intangible assets create value.;Recall the valuation techniques under FASB ASC 820, Fair Value Measurement, for measuring the fair value of contingencies.;Recall factors to consider when evaluating the useful life of an intangible asset.

Major Topics

Intangible assets;Fair value of contingent considerations;Useful life analysis of intangible assets

CPE Credits Available

1.5 CPE
1.5
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 measurement

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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