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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:
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.
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.
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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.
103 Ratings
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CC
Feb 4th, 2024
Great course.
DG
Dec 30th, 2023
very good!
RK
Oct 23rd, 2023
Great Job!
RB
Feb 5th, 2024
well done
KG
Dec 22nd, 2023
loved it!
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