Description
Provides an overview of various supplemental topics related to fair value accounting.
Designed For
- CPAs and other business valuation specialists who perform fair value measurements for financial reporting purposes.
- Candidates preparing for the ABV or CEIV examinations.
Objectives
- Recall when to use "fair-value-based" measurement.
- Recall the various techniques used to measure the fair value of equity issued as compensation.
- Identify key regulators over financial reporting.
- Recall fair value guidance from the SEC.
- Recall that fair value in business combinations has been effectively converged between GAAP and IFRS.
Highlights
- Privately-held-company equity securities issued as compensation
- Regulatory environment
- Fair value under IFRS