Fair Value Measurement: Other Accounting Standards and Regulatory Environment

Overview

Prepare and review standards-compliant fair value measurements.

This CPE course provides an overview of various supplemental topics related to fair value accounting. Specifically, the course addresses techniques used to measure the fair value of equity securities issued as compensation, key regulators over financial reporting, and fair value guidance under IFRS as compared to U.S. GAAP.

Objectives

• Recall when to use “fair-value-based” measurement.
• Recall the various techniques used to measure the fair value of equity issued as compensation.
• Identify key regulators over financial reporting.
• Recall fair value guidance from the SEC.
• Recall that fair value in business combinations has been effectively converged between GAAP and IFRS.

Highlights

• Privately-held-company equity securities issued as compensation
• Regulatory environment
• Fair value under IFRS

Designed For

CPAs and other businesses

Prerequisites

Privately-held-company equity securities issued as compensation
Regulatory environment
Fair value under IFRS