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How Fair Value Impacts U.S. GAAP

Date(s):

09/28/2021

Registration Open:

8:15 AM - 8:30 AM

Time:

8:30 AM - 4:35 PM

Meeting Type:

Courses

CPE Credit:

8.00

Field(s) Of Study:

Accounting (8.00)

Level of Knowledge:

Basic/Intermediate

Price:

Member: $295.00
Nonmember: $380.00

Discounts available:

$25.00 Early Bird discount available until 09/07/2021

Overview

Fair value in recent years has been both the basis for many new accounting pronouncements in U.S. GAAP, as well as the focus of regulators. Commonly used as the measurement basis for a wide range of assets and liabilities, the difficulty in estimating fair value ranges from straight-forward to extremely complex and full of judgment.

Highlights

Objectives

Upon completion of this course, participants will be able to:

  • Apply Fair value to intangible assets
  • Calculate fair value for business combinations
  • Evaluate fair value in impairment testing
  • Appreciate fair value disclosures in employee benefit plans

Highlights

  • Key Principles to Fair Value Measurement
  • Key Concepts in Business Acquisitions
  • Apply Fair Value to Intangible Assets
  • Understand how fair value applies to impairment testing
  • Valuation Techniques to Measure Fair Value
  • Fair Value Measurement Business Combinations Case Study
  • Fair Value Measurement in Employee Benefit Plans

Speaker(s)