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Fair Value Accounting
CPE Self-study

Fair Value Accounting

Covers issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair value measurement in the context of business combinations.

$159 - $200
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

9

Author(s)

Mark L. Zyla

Availability

1 year

Product Number

153346

 Business & partner 
Product Details

The training you need.

Written by Mark Zyla, the leading fair value expert, this CPE self-study course covers issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair value measurement in the context of business combinations. This course features:

Sample presentations of the measurement and estimation challenges that confront preparers and auditors in the areas of initial recognition

  • Subsequent measurement
  • Goodwill impairment
  • The use of a valuation specialist

Also covered is the framework for applying fair value accounting rules. This course provides the training you need to evaluate the fair value of entities and intangible assets as prepared by a valuation specialist, as well as to compare fair value in IFRS and U.S. GAAP, to help you stay ahead of the curve on fair value measure.

Who Will Benefit
  • Practitioners and members in industry responsible for accounting and financial reporting
Key Topics
  • Fair value measurement and disclosures
  • Fair value measurement in business combinations
  • Testing for subsequent impairment of fair value
  • Working with a valuation specialist
  • Documentation considerations
Learning Outcomes
  • Identify and apply key concepts of fair value measurement.
  • Determine instances when FASB guidance requires measurement of assets or liabilities at fair value.
  • Identify considerations relating to fair value in the context of initial recognition and subsequent measurement.
  • Recall considerations relating to working with a valuation specialist.
Credit Info
CPE Credits
Online
9
NASBA Field of Study
Accounting, Auditing
Level
Intermediate
Prerequisites
None
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$200.00
AICPA Members
Online
$159.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Mark L. Zyla
CPA/ABV, CFA, ASA
Mark L. Zyla is a Managing Director of Zyla Valuation Advisors, LLC, an Atlanta Georgia based valuation and litigation consultancy firm. Mark received a BBA degree in Finance from the University of Texas at Austin and an MBA degree with a concentration in Finance from Georgia State University. Mark also completed the Mergers and Acquisitions Program at the Aresty Institute of The Wharton School of the University of Pennsylvania and the Valuation Program at the Graduate School of Business at Harvard University. Mark is the Chairman of the Standards Review Board of the International Valuation Standards Council (“IVSC”). He recently served on the AICPA’s Forensic and Valuation Services Executive Committee. Mark is a member of the Business Valuations Committee of the ASA where he also serves as a member of the Business Valuation Standards and Technical Issues subcommittees. Mark is on the Advisory Council of the Master of Science in Finance program at the University of Texas at Austin. In 2013, he was inducted into the AICPA Business Valuation Hall of Fame. Mark is a frequent presenter and author on valuation issues. He has served on the faculty of the Federal Judicial Center and the National Judicial College teaching business valuation concepts to judges. Mark is author of Fair Value Measurement: Practical Guidance and Implementation 3rd ed. published by John Wiley & Sons, Inc. (2020). He is also the author of the course, “Fair Value Accounting: A Critical New Skill for All CPAs” published by the AICPA. Mark is also co-author of several portfolios related to Fair Value Measurement published by Bloomberg BNA.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Fair Value Accounting
Select from the following options:
Online
$200.00
Nonmember Price
$200.00
Price excluding sales tax
$200.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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