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CPE Self-Study
Fair Value Measurements: Mandatory Performance Framework (MPF) and Application of the MPF
NASBA FIELD OF STUDY
Accounting
LEVEL
Basic
CPE CREDITS
Online: 4.0
This program covers the new documentation and performance requirements included in the Mandatory Performance Framework, including application guidance.

CPE On-Demand
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Supported Operating Systems:

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  • Windows 7 to present

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  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

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Product details

Key Topics

  • Fair value measurements
  • Accounting & Auditing
  • Valuation

Learning Objectives

  • Recall the purpose and primary goal of the framework.
  • Recall important key terms.
  • Identify the primary benefits to valuation professionals and third parties.
  • Recall the scope of the framework.
  • Recall the documentation requirements for fair value engagements.
  • Identify the components of professional competence and professional skepticism.
  • Identify the basic information required in a valuation report to comply with the framework.

This CPE course provides guidance from the new Mandatory Performance Framework (MPF) and Application of the MPF for the Certified in Entity and Intangible Valuations™ (CEIV™) credential. This is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements, and walks you through the new documentation and performance requirements.

This course applies to the hot topic of fair value measurements and the applicable performance framework CPAs and financial professionals should become familar with.

Ratings and reviews
Author(s)

Nathan E. DiNatale, CPA/ABV, CVA, ABAR

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$159.00
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Estimated total:
$159.00
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CREDIT INFO
CPE credits
Online
: 4.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
FVM-WBFI
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