This course explores the inputs used in fair value measurements and how ASC Topic 820 establishes a hierarchy based on the observability of those inputs. It begins by distinguishing between observable and unobservable inputs and explaining how the quality and availability of inputs affect the reliability of fair value estimates. The course covers Level 1, Level 2, and Level 3 inputs, the use of market based information, management assumptions, and the challenges associated with measurements that require significant judgment. It also discusses how entities evaluate available inputs and determine the appropriate information to use when measuring fair value under ASC 820.

Learning Objectives
Upon completion of this course, you will be able to:
•    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
•    Recognize challenges associated with unobservable inputs and management assumptions

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/