The requirements of U.S. GAAP can be overwhelming for professionals responsible for the preparation of financial statements. ASC 820, Fair Value, provides guidance on fair value measurements. This program presents the latest guidance on implementation of the standard, including examples.
Course ID: FV4
Fair Value: Measurement
- Participants will be able to: ? Implement fair value rules in reporting assets and how they impact financial statements ? Properly disclose fair value ? Apply fair value impairment rules ? Apply fair value rules in business combinations
? Fair value measurements ? Summary of fair value disclosure requirements ? The fair value option ? Testing goodwill for impairments ? Testing indefinite-lived intangible assets other than goodwill for impairment ? Testing other assets for impairment ? Business combinations fair value issues ? Illustrative examples and questions for discussion
DESIGNED FORCPAs preparing financial statements with fair value adjustments. This course provides answers to some of the more complicated accounting issues related to the topic.
FIELD OF STUDY