Webinar: Applying ASC 820: The Basics of Fair Value Accounting

WS834  |  Course  |  Intermediate  |  Scheduled

Description

While once thought just to apply to banking and financial institutions, entities now need to apply fair value accounting under ASC 820 across a variet

Credits

Number of Credits Type of Credits
4.00 Accounting

Designed For

Accounting and auditing practitioners at all levels desiring to understand the FASB's fair value guidance

Prerequisites

Experience in accounting and auditing

Highlights

  • Applicability of the use of ASC 820
  • The “exit price” approach
  • Examples of market, cost and income approaches to estimating fair value
  • Use of Level 1, 2 and 3 inputs in determining fair value

Objectives

  • Recall when entities can elect and are required to use the fair value option
  • Discuss the “Exit price” approach used in ASC 820
  • Identify how to determine the fair value of assets and liabilities under the ASC 820 fair value approach
  • Identify appropriate inputs to use when determining the fair value of an asset or liability

Preparation

None

Notes

This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.

You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.

Prices

Member (Early Bird)
$159.00
Non-Member (Early Bird)
$159.00
Member
$159.00
Non-Member
$159.00
Your Price: $159.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.