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Course Details

Fair Value Accounting - by Steven Bragg (Course Id 815)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 815

Description :

The Fair Value Accounting course addresses all aspects of the GAAP requirement to report certain assets and liabilities at their fair values. This includes when fair value measurements should be performed, the parameters for measuring fair value, and how to disclose this information in the financial statements. The course also notes those situations in which fair value is used to evaluate whether assets have been impaired.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : None
Experience Level : Overview
Additional Contents : Complete, no additional material needed
Additional Links :
Advance Preparation : None
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE)
Revision Date : 18-Jun-2015
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 815

Keywords : Accounting, Fair, Value, Accounting, Steven, Bragg, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    Identify the primary concepts and rules relating to the derivation of fair value measurements.
    Note the situations in which the fair value option can be used.
    Recognize the situations in which fair values or a modified form of fair values are applied to the valuation of acquired assets and liabilities, as well as the impairment analyses for inventory, fixed assets, and goodwill.

Chapter 1
Fair Value Accounting

Identify the primary concepts and rules relating to the derivation of fair value measurements.

Chapter 2
The Fair Value Option

Note the situations in which the fair value option can be used.

Chapter 3
Fair Value in Asset and Liability Evaluation

Recognize the situations in which fair values or a modified form of fair values are applied to the valuation of acquired assets and liabilities, as well as the impairment analyses for inventory, fixed assets, and goodwill.
Course Contents :

Chapter 1 - Fair Value Accounting

The Fair Value Concept

The Active Market Concept

Transaction Costs and Other Conditions

Transportation Costs

Price Quotes

Bid and Ask Pricing

Measuring Fair Value when Transaction Volume is Low

Identifying Transactions That Are Not Orderly

Highest and Best Use

The Unit of Measure

Entry and Exit Prices

When the Transaction Price May Not Equal Fair Value

Fair Value Measurement Approaches

Calibration of the Valuation Technique

Switching Valuation Techniques

Hierarchy of Information Sources

The Net Asset Value Variation

Fair Value Measurements for Liabilities

Fair Value Measurement Process Flow

Valuation Techniques

Price/Earnings Analysis

Present Value Analysis

Lattice Model Analysis

Use of Multiple Measurements

Fair Value Disclosures

Fair Value of Financial Instruments

Chapter 2 - The Fair Value Option

The Fair Value Option

Fair Value Option Disclosures

Chapter 3 - Fair Value in Asset and Liability Evaluation

Fair Value in Business Combinations

Fair Value in Inventory Evaluation

Fair Value in Fixed Asset Evaluation

Fair Value in Goodwill Evaluation

Glossary

Accounting Course 815 Home: https://www.cpethink.com/accounting-cpa-courses
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