Fair Value Accounting

Price: $29.85

CPE Credits: 3.0

Category:

Course Number: AAFAIRVDP

fair value accounting cpe

Description:
Fair values are more common in financial reports because fair values have increased in business importance in recent years. Increasingly elaborate financial instruments and risk management practices have created financial statement elements for which historical cost is almost irrelevant, and fair value, and fluctuations in fair value, are extremely relevant.  This course is a comprehensive survey of fair value accounting with a discussion of :(1) ASC 820, Fair Value Measurements and Disclosures, (2) A list of the financial statement items for which fair value reporting is required or allowed. (3) A variety of valuation models, and (4) Fair value disclosure requirements business.

Delivery Method: Online QAS Self Study.

Level: Basic  to Intermediate

Prerequisites: Basic math

Advanced Preparation: None

AuthorDr. Jae Shim

Publication: January 2019
Format: PDF
Pages: 82

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  1. Identify the appropriate circumstances for using fair values in financial reporting.
  2. Recognize the objectives of using present values and the elements used in present value measurement to help determine fair value.
  3. Recognize several valuation models used in determining fair value for different assets and liabilities.
  4. Calculate the present value for investments.

Description:
Fair values are more common in financial reports because fair values have increased in business importance in recent years. Increasingly elaborate financial instruments and risk management practices have created financial statement elements for which historical cost is almost irrelevant, and fair value, and fluctuations in fair value, are extremely relevant.  This course is a comprehensive survey of fair value accounting with a discussion of :(1) ASC 820, Fair Value Measurements and Disclosures, (2) A list of the financial statement items for which fair value reporting is required or allowed. (3) A variety of valuation models, and (4) Fair value disclosure requirements business.

Delivery Method: Online QAS Self Study.

Level: Basic  to Intermediate

Prerequisites: Basic math

Advanced Preparation: None

AuthorDr. Jae Shim

Publication: January 2019
Format: PDF
Pages: 82

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  1. Identify the appropriate circumstances for using fair values in financial reporting.
  2. Recognize the objectives of using present values and the elements used in present value measurement to help determine fair value.
  3. Recognize several valuation models used in determining fair value for different assets and liabilities.
  4. Calculate the present value for investments.
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