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Fair Value Measurements of Financial Instruments: Accounting Standards
CPE Self-study

Fair Value Measurements of Financial Instruments: Accounting Standards

Learn to recall and identify the related accounting standards from the FASB Accounting Standards Codification© .

$79 - $99
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

4.5

Author(s)

Stephani A. Mason

Availability

1 year

Product Number

188620

 Business & partner 
Product Details

Fair value accounting for financial instruments can be complex. If you are engaged in the financial instruments valuation profession, this CPE course will help you to recall and identify the related accounting standards from the FASB Accounting Standards Codification©. You will also learn the differences between U.S. GAAP and IFRS - Standards CS section 100 and VS section 100.

Key Topics
  • FASB ASC 820, Fair Value Measurement
  • Fair value framework
  • Valuation techniques and inputs
  • Impairment of financial instruments
  • Other fair value standards
Learning Outcomes
  • Recall the definition of key terms used in FASB ASC 820, Fair Value Measurement
  • Recall the scope and required disclosures in FASB ASC 820.
  • Recognize how to classify financial instruments by level within the fair value hierarchy and by type of instrument.
  • Identify considerations related to initial recognition, subsequent measurement, and impairment.
  • Recall the basic concepts included in other fair value standards (FASB ASC 718, Compensation–Stock Compensation, FASB ASC 815, Derivatives and Hedging, and FASB ASC 825, Financial Instruments).
  • Identify differences between GAAP and IFRS.
Credit Info
CPE Credits
Online
4.5
NASBA Field of Study
Accounting
Level
Basic
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
$99.00
AICPA Members
Online
$79.00

Group ordering for your team

2 to 5 registrants

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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
Stephani A. Mason
PhD, MBA
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.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
View our Cancellation policy here
Fair Value Measurements of Financial Instruments: Accounting Standards
Select from the following options:
Online
$99.00
Nonmember Price
$99.00
Price excluding sales tax
$99.00
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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