This course provides an overview of fair value measurements under ASC Topic 820 and the principles used to determine fair value under U.S. GAAP. It begins with the foundational concepts of fair value, including the exit price approach, market participant assumptions, and the fair value hierarchy. The course then expands to cover valuation techniques, including the market, income, and cost approaches, as well as the application of fair value concepts in areas such as business combinations, impairment testing, and financial instruments. This course concludes with an examination of the common challenges associated with fair value measurements, including the use of significant estimates, management assumptions, and valuation judgments.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the key concepts underlying fair value measurements under ASC Topic 820
•    Recall the primary elements of the fair value definition and exit price concept
•    Distinguish between the principal market and most advantageous market
•    Identify the types of inputs used in fair value measurements
•    Distinguish between Level 1, Level 2, and Level 3 inputs
•    Determine the appropriate level of inputs used in fair value measurements

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/