This course provides a conceptual review of fair value accounting, as outlined in ASC 820 and other U.S. accounting standards. This course will also provide an overview of the authoritative guidance for auditing fair value measurements and disclosures, SAS No. 101.
Format: Online pdf (99 pages).
Advance Preparation: None
CPE Credit: 5 Hrs.
Field of Study: Accounting (4.5 hrs), Auditing (.5 hrs)
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: July 2017