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Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Fair Value: Measurement (FV4)

4-Hour Program (Great industry course)

WHY ATTEND THIS COURSE?

The requirements of U.S. GAAP can be overwhelming for professionals responsible for the preparation of financial statements. ASC 820, Fair Value, provides guidance on fair value measurements. This program presents the latest guidance on implementation of the standard, including examples.

DESIGNED FOR...

CPAs preparing financial statements with fair value adjustments. This course provides answers to some of the more complicated accounting issues related to the topic.

OBJECTIVE

Participants will be able to:

  • Implement fair value rules in reporting assets and how they impact financial statements
  • Properly disclose fair value
  • Apply fair value impairment rules
  • Apply fair value rules in business combinations

MAJOR SUBJECTS

  • Fair value measurements
  • Summary of fair value disclosure requirements
  • The fair value option
  • Testing goodwill for impairments
  • Testing indefinite-lived intangible assets other than goodwill for impairment
  • Testing other assets for impairment
  • Business combinations fair value issues
  • Illustrative examples and questions for discussion

COURSE ACRONYM: FV4

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Basic

PREREQUISITES:

  • None

ADVANCE PREPARATION: None

FIELD OF STUDY: Accounting

RECOMMENDED CPE CREDIT: 4 hours


NOTE: This course is available as an 8-hour, 4-hour, and 2-hour program:

  • GAAP for Industry (GAAPI)
  • Fair Value: Measurement (FV4)
  • Derivatives and Hedging (DH2)
  • Variable Interest Entities and Related Party Leases (VIE2)

CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.