Webinar: Applying ASC 820: The Basics of Fair Value Accounting
WS999 | 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