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This Course is based on the electronic .pdf file(s)
Fair Value Accounting
by:
Delta CPE
(2014
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Field of Study: |
Accounting
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CPE Credit: |
5
Hours
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Level: |
Basic to Intermediate
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Prereqs: |
Basic Math
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State Exceptions: |
None
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How
do I register for an Apex CPE course?
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Your
Price: |
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Exam Only
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$62.00
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There is no book for this course. The course is based on an electronic .pdf file which you can download now.
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*Courses must be completed for CPE credit within one year of the date of
purchase.
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What
is Apex CPE's refund policy?
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Course
Description: |
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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.
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Course
Topics: |
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Fair Value Principle
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Present Value Measurement
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The Hypothetical Transaction
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Highest and Best Use
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Fair Value Hierarchy
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Allowed Items
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Electing the Fair Value Option and Election Dates
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Not-For-Profit Organizations
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Fair Value Valuation
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Market Multiples
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What
is Apex CPE's complaint resolution policy?
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