Fair Value Measurement, Presentation and Disclosure: ASC 820
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Brief Introduction
This course focuses on how to determine a fair value estimate for non-readily marketable investments that aren't activeDescription
Fair value measurement, presentation and disclosure have been the subject of many accounting standards in recent years. Measurement uncertainty exists for all fair value items in the financial statements.
This course focuses on how to determine a fair value estimate for non-readily marketable investments that aren’t actively traded in a major exchange (such as private equity funds, certain high-yield bonds, and more).
Learning Objectives
Discover types of non-readily marketable securities.
Explore fair value modeling techniques for Level 3 financial instruments.
Discover the use of Service Organization Control Reports to evaluate fair presentation of financial instruments.
Requirements
- Requirements
- No advanced preparation or prerequisites are required for this course.