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Wednesday, August 12, 2015 Live

Fair Value Accounting (E1508263)

8:30 AM - 4:30 PM EDT

Registration: 8:00 AM EDT

NJCPA Education Center

425 Eagle Rock Avenue,
Roseland , NJ 07068

8 CPE Credits in AA

OVERVIEW

Gain insights into the rationale behind fair value measurement. Learn about the issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair value measurement in the context of business combination. In addition, see presentations of the measurement and estimation challenges that confront preparers and auditors in the areas of initial recognition, subsequent measurement, goodwill impairment, and the use of a valuation specialist.

DESIGNED FOR

Practitioners and members in industry responsible for accounting and financial reporting.

BENEFITS

  • Explain key terms in fair value guidance
  • Identify and apply key aspects of the fair value measurement
  • Determine instances when FASB guidance requires measurement of assets or liabilities at fair value
  • Describe considerations relating to fair value in the context of initial recognition and subsequent measurement
  • Describe considerations of procedures relating to working with a valuation specialist

HIGHLIGHTS

  • Fair value measurements and disclosures
  • Fair value in business combinations
  • Testing for subsequent impairment of fair value
  • Working with a valuation specialist
  • Fair value measurement case study

COURSE LEVEL

Intermediate

PREREQUISITES

Experience with financial accounting and reporting.

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • *AICPA members deduct an additional $30 from applicable price.

INSTRUCTOR

Leah Donti

Leah Donti, CMA, M.B.A.

Leah Donti, CMA, M.B.A., Seminar Leader & Conference Speaker/Montreal, Quebec, Canada

Leah Donti, an internationally recognized seminar leader in accounting, has been doing seminars full time since 1991 through her seminar business. She conducts in-house training to CPA firms and various companies. As well, she does CPE courses through the CPA societies. She speaks on FASB update, Compilation and Review Update, Fair Value Accounting, IFRS, Fraud, Accounting and Auditing update, SEC and PCAOB update, revenue recognition, and business combinations.

She also provides proprietary prep seminars for IQEX exam which is a reciprocity exam to become a US CPA.

Prior to beginning her private practice in 1991, Ms. Donti worked for a major information management consulting organization, where she provided training to offices across North America. She also worked with an accounting software firm, offering accounting education courses to clients on site. In addition, she held positions in internal audit and accounting with Canadian Pacific, one of the largest company’s in Canada, dual listed in Toronto and New York.

In 2010 to 2017 Leah Donti has received the AICPA Outstanding Discussion Leader Award for her practical approach, enthusiasm, and lively seminars.

PRICING

$299.00 - Member

$399.00 - Nonmember

AICPA members receive a discount of $30 for this event.

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

Print a registration form

COURSE DEVELOPER

American Institute of CPAs