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CPAR - 2019/September, Seg.04 - Fair Value Accounting: Yesterday, Today and Tomorrow (demo)

Course Overview
Fair value accounting continues to be a topic of significant interest to accountants and auditors. Two major areas of focus are how managers and auditors support valuations and how fair value is disclosed in the financial statements. In today’s volatile markets, people want to know what an asset or liability is worth now, not just its historic value. As a result, fair value accounting provides more transparency than historical-based measurements. CFO and Adjunct Professor Mark Mishler brings us up-to-date on the FV accounting pronouncements and what is likely to occur in the future.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify the key aspects of fair value measurement;
  • Recognize the definition of key terms related to fair value;
  • Recognize the fair value hierarchy; and
  • Identify the major changes brought about by ASU 2018-03.

Content Partner:

CPA Reports Online

Prerequisites/Advanced Preparation:

Work experience in financial reporting or accounting, or an introductory course in accounting.

Speaker / Author:

SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 9 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS


Course Code : CPAR1414-d

Course Level : Update

Passing Grade : 70%
Format Type : eLearning
Mobile Compatible

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