Topic 820 update to improve fair value guidance for equity securities

Course Description
Course Qualification
Presenter
FAQ

Course Description

Sometimes it is a challenge to keep up with the amendments in accounting standards issued by FASB. This Online CPE webinar will quickly bring you up to date on the applicable amendments introduced by FASB in Topic 820: Update to Improve Fair Value Guidance for Equity Securities.

Topic 820, Fair Value Measurement, states that when measuring the fair value of an asset or a liability, a reporting entity should consider the characteristics of the asset or liability, including restrictions on the sale of the asset or liability if a market participant also would take those characteristics into account. Key to that determination is the unit of account for the asset or liability being measured at fair value.

Major topics covered in this CPE course:

Basic concepts, scope, and applicability of measuring the fair value of equity security.
Planning the approach: accounting policies and decision criteria.
Sizing up the impacts of implementation: questions you need to ask.
Specific rules and provisions for measuring the fair value of equity security.
Recognition criteria.
Disclosure and presentation requirements.
Notes to financial statements.

In this CPE Accounting webinar, speaker Mike Morley clarifies guidance when measuring the fair value of equity security subject to contractual restrictions that prohibit the sale of equity security.

In addition, it introduces new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value.

You might be looking for courses on IFRS | GAAP

Learning Objectives

To examine the background and scope of Topic 820.
To discuss the latest information regarding measuring the fair value of equity.
To discuss the specific items targeted by each amendment in Topic 820.
To analyze the applicable new accounting treatment for each amendment.
To explain the effect of the amendments.
To inspect the unique disclosure and presentation requirements of Topic 820.

Recommended For

This online CPE course is recommended for CPA, CMA, CIA, QIAL, IAP, CFE, CVA, ABV, CBA/MCBA, CGFM, FPAC, CFA, CIPM, CFF, CFIRS, CWS, and other Accounting Professionals who want to understand all the updated about Topic 820, Fair Value Measurement.

Who Should Attend?

Accountant
Accounting Firm
Accounting Managers
Certified Fraud Examiner
Certified Public Accountant (CPA)
Chartered Financial Analyst
CPA (Industry)
CPA - Large Firm
CPA - Mid Size Firm
CPA - Small Firm
Young CPA

Course Qualification

Webinar Qualifies For

2 General Credit for Accountant/Bookeeper
2 CPD Credit of Financial Reporting for Accredited in Business Valuation (ABV)
2 CPD Credit of Financial Reporting for Certified Financial Forensics (CFF)
2 CPE Credit of Accounting for Certified Fraud Examiner (CFE)
2 CPE Credit for Certified Government Financial Manager (CGFM)
2 CPE Credit of Financial Accounting for Certified Internal Auditors (CIA)
2 CPE Credit of Financial Reporting for Certified Management Accountants (CMA)
2 CPE Credit of Financial accounting for Certified Valuation Analyst (CVA)
2 PL Credit for Chartered Financial Analyst (CFA)
2 CPE Credit for Internal Audit Practitioner (IAP)
2 CPE Credit for Qualification in Internal Audit Leadership (QIAL)
2 PL Credit for Certificate In Investment Performance Measurement (CIPM)
2 CPE Credit of Financial accounting for Certified Business Appraiser/Master Certified Business Appraiser (CBA/MCBA)
2 CRE Credit for Certified Corporate FP&A Professional (FPAC)
2 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
2 CE Credit for Certified Wealth Strategist (CWS)
2 CPE Credit of Accounting for Certified Public Accountants (CPA-US)

Additional details

Course Level :

Basic
Credits :

2
Instructional Method :

Group Internet Based
Pre-requisites :

None
Advance Preparation :

None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Presenter

About Presenter

Michel Morley

Founder, Mike Morley

Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years experience in finance, including SOX and IFRS implementation.

An entertaining and informative speaker and trainer, Mike is the author of:

“IFRS Simplified” which provides a jump start for accountants and finance executives who want to quickly and easily get up to date on IFRS.

“Sarbanes-Oxley Simplified” which is an easy-to-read explanation of the requirements of the U.S. legislation that makes CEO's & CFO's personally responsible for the accuracy of their company's financial statements.

“Financial Statement Analysis Simplified” which translates the accounting language of financial statements into clear, easy-to-understand terms that anyone who needs to make well-informed financial decisions quickly will appreciate.

Faq

FAQs content

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