CPC 46 - Measurement at fair value

CFC SCORE: AUD 1, CMN 1, SUSEP 1, ProGP 1, Expert 1, PREVIC 1, ProRT 1

Program:

• Overview.
• Measurement, definition of fair value, asset or liability, transaction, market participants, price.
• Application to non-financial assets.
• Application to liabilities and to the entity's own equity instruments.
• Application to financial assets and financial liabilities with offsetting positions in market risk or counterparty credit risk.
• Fair value at initial recognition.
• Evaluation techniques.
• Information for assessment techniques.
• Fair value hierarchy.
• Public Relations

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.