Financial Accounting Issues:
The accounting profession continues to evolve from pure historical cost to fair value measurement for many transactions and economic events. Accordingly, the FASB’s fair value guidance also continues to evolve. Fair value accounting guidance impacts recognition, measurement, presentation, and disclosure. This course starts with explaining fair value fundamentals in ASC 820, Fair Value Measurement and then focuses on fair value accounting for recurring and non-recurring asset impairments and business combinations.
Participants will be able to:
- Describe fair value fundamentals
- Apply the fair value framework
- Recognize, measure, present, and disclose fair value accounting
- Calculate goodwill impairment
- Calculate asset impairment
- Determine business combination fair value
Registration ends September 19, 2023
PRESENTATION HANDOUT/MATERIALS
Members: Free Non-Members: $75
| Title: | Fair Value Fundamentals – Business Combinations and Asset Impairments |
| Date: | September 21, 2023 |
| Speaker: | Tim Dreyer |
| Time: | 8:30 AM – 12:00 PM ET |
| Breaks/Lunch: | 10:30 AM – 10:40 AM ET |
| Zoom Link: | zoom.us/j/99286768212 |
| Customer Support Number: | 866-265-1561 (extension 1) |