Fair Value Accounting: A Critical Skill for All CPAs

Fair value accounting is reshaping traditional financial statements. Gain insights into the conceptual and practical reasons for using fair value as the required (or optional) measurement attribute for new and existing accounting standards. The course covers the conceptual and practical issues that arise when fair value measurement is implemented under existing FASB standards and provides examples of these issues. In addition, the measurement and estimation challenges that confront preparers and auditors in making and attesting to fair value measurements will be presented and related guidance will be provided.

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