An overview of FASB ASC 820 fair value measurements with a focus on valuation complexities and risks. ## An overview of the fundamentals of valuation. This course focuses on valuation complexities and risks, covering the fundamentals of valuation across all asset classes, including market mechanics, best use practices, the use of the highest-level inputs in accordance with the FASB ASC 820 fair value hierarchy, valuation methodologies and models, usable data sources, variance handling, and FASB ASC 820 fair value leveling. Additionally, this course takes a look at the key traits and valuation drivers of each of the major asset classes, including debt securities, equity securities, derivatives, and funds and indices.
Learning Objectives
Intermediate
Major Topics
Debt finance and equity finance;Cost of capital;Activity-based costing;Supply chain distribution;Total quality management;Risk management;Capital planning;Pricing models and strategies