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公允价值会计
Covers issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair value measurement in the context of business combinations.
格式
在线
NASBA研究领域
会计
水平
中间
CPE学分
9
作者(年代)
Mark L. Zyla
可用性
1年
产品编号
153346
你需要的培训.
作者:Mark Zyla, 领先的公允价值专家, this CPE self-study course covers issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair value measurement in the context of business combinations. 本课程特点:
Sample presentations of the measurement and estimation challenges that confront preparers and auditors in the areas of initial recognition
- 随后的测量
- 商誉减值
- 使用评估专家
Also covered is the framework for applying fair value accounting rules. This course provides the training you need to evaluate the fair value of entities and intangible assets as prepared by a valuation specialist, as well as to compare fair value in IFRS and U.S. GAAP, to help you stay ahead of the curve on fair value measure.
- Practitioners and members in industry responsible for accounting and financial reporting
- Fair value measurement and disclosures
- Fair value measurement in business combinations
- Testing for subsequent impairment of fair value
- 与评估专家合作
- 文档方面的考虑
- Identify and apply key concepts of fair value measurement.
- Determine instances when FASB guidance requires measurement of assets or liabilities at fair value.
- Identify considerations relating to fair value in the context of initial recognition and subsequent measurement.
- Recall considerations relating to working with a valuation specialist.
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