An overview of FASB ASC 820 fair value measurements with a focus on valuation complexities and risks.
Learning Objectives
Identify general market mechanics, various asset classes, and features that may require more complex handling.;Differentiate equity and debt securities from other financial instruments.;Choose and document appropriate valuation models and common inputs.;Identify security features that require more complex handling and associated valuation risks.;Identify the key valuation drivers for equity securities.;Distinguish derivatives from other financial instruments.;Compare various trading and clearing mechanisms for derivative products.
Major Topics
Valuation fundamentals;Debt securities;Equity securities;Derivatives;Funds and indices
