• Course Information

    Title: Fair Value Accounting: Tools and Concepts
    Category: Accounting and Auditing
    Field of Study: Accounting
    Course Code: A015-0382
    CPE Credits: 3.0
    Price: $27.95
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Description

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.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Publication Date: 12/09/2016

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Objectives

Objectives:
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 different investments.

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

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