On-Demand


4.5 CPE

Fair Value Measurements of Financial Instruments: Accounting Standards

On-Demand
4.5 CPE

Learning Objectives

Recall the definition of key terms used in FASB ASC 820, Fair Value Measurement;Recall the scope and required disclosures in FASB ASC 820.;Recognize how to classify financial instruments by level within the fair value hierarchy and by type of instrument.;Identify considerations related to initial recognition, subsequent measurement, and impairment.;Recall the basic concepts included in other fair value standards (FASB ASC 718, Compensation–Stock Compensation, FASB ASC 815, Derivatives and Hedging, and FASB ASC 825, Financial Instruments).;Identify differences between GAAP and IFRS.

Major Topics

FASB ASC 820, Fair Value Measurement;Fair value framework;Valuation techniques and inputs;Impairment of financial instruments;Other fair value standards

CPE Credits Available

4.5 CPE
4.5
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

None

Advanced Preparation

None

Provider

AICPA

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