Fully understanding the concept of fair value means knowing how its nuances under both U.S. GAAP and IFRS rules. This course will explore the differences and explain when fair value should be used. We'll discuss what items are affected in different scenarios and how to present fair value on financial statements. We'll also examine the potential for fraud in fair value calculations and investigate when a divergence in practice might occur.
Arizona Society of CPAs410 N. 44th St. Ste 205 Phoenix, AZ 85008
(602) 252-4144
membership@ascpa.com
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