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ASCPA's Fair Value Accounting

Code: FVA 4.0 CPE Credits

Overview

COURSE OVERVIEW After completing this course, you should be able to understand the basic issues related to fair value of accounting for each of the following areas: Section 1 Scope of ASC 820 1-a Fair Value When the Market Activity Declines Section 2 Some key points within ASC 820 2-a ASU 2018-09—Codification Improvements Section 3 Disclosure requirements 3-a Changes to Fair Value Disclosures (ASU 2018-13) 3-aa Illustrative Fair Value Disclosures 3-b Scope Clarification for Nonpublic Entities (ASU 2013-03) 3-c Indefinite Deferral for Nonpublic Employee Benefit Plans (ASU 2013-09) Section 4 Transition requirements for ASC 820 Section 5 Guidance related to the valuation resource group Section 6 Qs & As related to ASC 820 Section 7 Ramifications of ASC 825 Guidance 7-a ASU 2018-03: Corrections and Improvements Related to Recognition and Measurement of Financial Assets and Liabilities 7-aa ASU 2020-03: Codifications Improvements to Financial Instruments Section 8 Scope of ASC 825 Section 9 Application of fair value option Section 10 Amending the Guidance in ASC 320 Section 11 Incremental Display and Disclosure Requirements Related to Fair Value Option Section 12 Transition provisions for ASC 825 Section 13 Accounting Standards Updates 13-a Simplified Hedge Accounting Approach (ASU 2014-03) 13-b Collateralized Financing Entity: Fair Value Measurement Alternative (ASU 2014-13) 13-c Definition of Public Business Entity (ASU 2013-12) 13-d Fair Value Information Related to Unamortized Film Costs (ASU 2012-07) 13-e Practical Expedient for the Measurement Date for Defined Benefit Plans (ASU 2015-04) 13-f Disclosures for Investments Measured Using Net Asset Value Per Share (ASU 2015-07) 13-g Simplifications for Pension and Benefit Plan Accounting (ASU 2015- 12) 13-h New Recognition and Measurement Guidance for Financial Assets and Liabilities (ASU 2016-01 and ASU 2018-03) 13-i Alternative Investments and Net Asset Value Per Share (ASU 2009-12) 13-j ASU 2017-12: Targeted Improvements For Hedging Activities

Presenter(s):

Steve Grice

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