Current Developments in Fair Value Measurements
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Gain a better understanding of reporting with fair value measurements.
Fair value measurement in financial reporting is a controversial topic. Investors indicate that they prefer the information that fair value conveys when making an investment decision. Some preparer, particularly certain private companies wonder if fair value is worth the cost and complexity for their needs. Fair value measurement requires certain judgment in which also presents unique challenges to preparers and auditors. This information will provide you detail on the current status of fair value in financial reporting, including the latest with private company alternative accounting and the fair value quality initiative. The topic will also discuss regulators viewpoints on measuring fair value and other audit concerns.
Mark L. Zyla, CPA/ABV, CFA, ASA, Acuitas Inc
Self Study Credit - Audio & Reference Manual
Sponsored by Lorman Education
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