20CF-MBAC: CANCELLED: MNCPA Management & Business Advisers Conference (MBAC20)
H1. How Fair Value Impacts CPAs
Speaker:
Leah Donti
Wed, 9:10 am - 10:25 am
In recent years, fair value has been both the basis for many new accounting pronouncements in U.S. GAAP and the focus of regulators. Commonly used as the measurement basis for a wide range of assets and liabilities, the difficulty in estimating fair value ranges from straight-forward to extremely complex and full of judgment. Explore the fair value hierarchy, learn three principles for fair value measurement, look at the most popular applications of fair value in U.S. GAAP and apply fair value to intangibles.
NASBA field of study: Accounting - Technical (1.5)
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