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In this CPE course, gain insights into the rationale behind fair value measurement.You will learn about the issues that arise when fair value accounting is implemented under existing FASB standards and see examples of these issues. Learn about the application of fair value measurement in the context of business combination. In addition, see sample presentations of the measurement and estimation challenges that confront preparers and auditors in the areas of initial recognition, subsequent measurement, goodwill impairment, and the use of a valuation specialist.
This course will prepare you to:
Who Will Benefit?
Advance Preparation: None