Fair Value Accounting Overview | CPE Online

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Fair Value Accounting Overview Webinar

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Available Formats:

Live Webinar
Self-Study
Live Webinar

$169

CPE Credits: 4 Hours
View Dates
Overview
Objective
Emphasis
View Dates
Overview

Fair value has become the central measurement basis in today’s financial reporting and likely will continue to be the basis for recognition of many accounting transactions in the future. ASC 820 created a dramatic shift in historical cost accounting and set forth a framework for measuring fair value. For this course, you will learn how to determine what functions drive fair value, and what impairment measurements companies must make regarding tangible assets, goodwill and intangibles. In this webinar, you will learn about:

  • The accounting rules in Topic 820
  • The differences between US GAAP and IFRS 13 regarding FV measurements and disclosures
  • Understanding the auditor’s role in auditing FV measurements
  • Determining tangible asset impairments
  • Issues frequently encountered in fair value
Objective

To provide CPAs and other financial professionals with the most current understanding of this complex topic. You will learn the principles put forth by FASB in relation to the concept of fair value, as well as their practical application.

Emphasis
  • Introduction to fair value
  • Using fair value in financial reporting
  • Liability definition
  • Business combinations
  • Fair value hierarchy
  • NAV practical expedient
  • Three valuation approaches: cost, market, income
  • Scope of ASC 820
  • The five-step framework
  • Management process and auditor’s role in FV measurement
  • Measuring fair value of intangible assets
  • Goodwill testing requirements
View Dates
Date Time Subscriptions
Tue, Nov 17, 2026 Code WA2794KCPR01126 9:00 AM – 1:00 PM ET Register
Mon, Nov 23, 2026 Code WA2794KCPR01226 2:00 PM – 6:00 PM ET Register
Wed, Nov 25, 2026 Code WA2794KCPR03126 11:00 AM – 3:00 PM PT Register
Tue, Dec 1, 2026 Code WA2794LCPR02026 8:30 AM – 12:30 PM CT Register
Wed, Dec 9, 2026 Code WA2794LCPR01026 10:00 AM – 2:00 PM ET Register
Wed, Dec 16, 2026 Code WA2794LCPR03026 10:00 AM – 2:00 PM PT Register
Mon, Dec 21, 2026 Code WA2794LCPR01126 3:00 PM – 7:00 PM ET Register
Tue, Dec 22, 2026 Code WA2794LCPR03126 10:00 AM – 2:00 PM PT Register
Wed, Dec 30, 2026 Code WA2794LCPR01226 2:00 PM – 6:00 PM ET Register
Thu, Jan 7, 2027 Code WA2794ACPR03027 8:00 AM – 12:00 PM PT Register
Fri, Jan 8, 2027 Code WA2794ACPR01027 9:00 AM – 1:00 PM ET Register
Mon, Jan 11, 2027 Code WA2794ACPR02027 9:00 AM – 1:00 PM CT Register
Wed, Jan 20, 2027 Code WA2794ACPR01127 9:00 AM – 1:00 PM ET Register
Thu, Jan 21, 2027 Code WA2794ACPR03127 10:00 AM – 2:00 PM PT Register
Fri, Jan 29, 2027 Code WA2794ACPR01227 1:00 PM – 5:00 PM ET Register
Tue, Feb 2, 2027 Code WA2794BCPR01027 10:00 AM – 2:00 PM ET Register
Mon, Feb 8, 2027 Code WA2794BCPR03027 10:00 AM – 2:00 PM PT Register
Wed, Feb 10, 2027 Code WA2794BCPR02027 11:00 AM – 3:00 PM CT Register
Mon, Feb 15, 2027 Code WA2794BCPR01127 10:00 AM – 2:00 PM ET Register
Wed, Feb 24, 2027 Code WA2794BCPR01227 9:00 AM – 1:00 PM ET Register
Thu, Feb 25, 2027 Code WA2794BCPR03127 9:00 AM – 1:00 PM PT Register

Available Formats:

Live Webinar
Self-Study
Live Webinar

$169

CPE Credits: 4 Hours
View Dates

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
Basic knowledge of financial accounting and reporting
Level of Knowledge
Intermediate
CPE Credits
4 Hours
NASBA Field of Study
Accounting
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Learn More

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Fair Value Accounting Overview Self-Study Webinar

share icon
Link Copied!

Available Formats:

Live Webinar
Self-Study
Self-Study

$169

CPE Credits: 5 Hours
Add To Cart
Overview
Objective
Emphasis
Overview

Fair value has become the central measurement basis in today’s financial reporting and likely will continue to be the basis for recognition of many accounting transactions in the future. ASC 820 created a dramatic shift in historical cost accounting and set forth a framework for measuring fair value. For this course, you will learn how to determine what functions drive fair value, and what impairment measurements companies must make regarding tangible assets, goodwill and intangibles. In this self-study webinar, you will learn about:

  • The accounting rules in Topic 820
  • The differences between US GAAP and IFRS 13 regarding FV measurements and disclosures
  • Understanding the auditor’s role in auditing FV measurements
  • Determining tangible asset impairments
  • Issues frequently encountered in fair value
Objective

To provide CPAs and other financial professionals with the most current understanding of this complex topic. You will learn the principles put forth by FASB in relation to the concept of fair value, as well as their practical application.

 

DETAILED LEARNING OBJECTIVES

• Identify specified terminology relevant to fair value accounting 

• Recognize arguments both for and against the use of fair value in accounting

• Recognize specified topics in which GAAP mandates the use of fair value

• Identify the perspective from which fair value is to be assigned

• Identify the characteristics of the market in which fair value is presumed to be assigned

• Identify the basis on which the fair value standards require that fair value be measured 

• Recognize the role of the highest and best use concept in fair value accounting

• Recognize the acceptable valuation methods/approaches identified in Topic 820

• Identify the primary valuation method used to value tangible assets 

• Identify the unit of accounting for goodwill impairment testing purposes 

• Recognize the valuation approach that includes the discounted cash flow technique  

• Recognize a description of Level 1, Level 2, and Level 3 inputs to fair value accounting

• Recognize the valuation input that would, on a relative basis, be most likely to result in litigation

• Recognize the valuation input that would be most likely to be used as collateral against a loan

• Identify the overall disclosure requirements of Topic 820

• Identify the most common instances in which non-financial institution companies must apply fair value measurements 

• Recognize the frequency in which goodwill not being amortized is currently tested for impairment

Emphasis
  • Introduction to fair value
  • Using fair value in financial reporting
  • Liability definition
  • Business combinations
  • Fair value hierarchy
  • NAV practical expedient
  • Three valuation approaches: cost, market, income
  • Scope of ASC 820
  • The five-step framework
  • Management process and auditor’s role in FV measurement
  • Measuring fair value of intangible assets
  • Goodwill testing requirements

Available Formats:

Live Webinar
Self-Study
Self-Study

$169

CPE Credits: 5 Hours
Add To Cart

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
Basic knowledge of financial accounting and reporting
Level of Knowledge
Intermediate
CPE Credits
5 Hours
NASBA Field of Study
Accounting
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Learn More

Related Courses

Accounting for Derivatives: An Overview Self Study Webinar
Financial Accounting
Self-Study
10 Credits
$419.00
Learn More
Link
ASC 820: Valuation Approaches, Techniques & Methods Self-Study Webinar
Financial Accounting
Self-Study
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Learn More
Link
Fair Value Accounting & Reporting Self-Study Webinar
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Fair Value Measurement: Illiquid Assets, Digital Assets & Disclosure Pitfalls Self-Study Webinar
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Learn More
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