US GAAP Fair Value Measurement Disclosures

A practical review of current fair value measurement disclosure requirements that affect investment funds reporting under US GAAP.

Single User

€49

Purchase gives you 30-day access to videos, script and online test

Multiple Users

€14*

Free Trial

Multiple Users | 365 Day Access *Assumes 8 courses for 200 users. Contact us for a quote for your organisation.

Single User Discounts

  • Purchase 2 get 10% discount
  • Purchase 3 get 15% discount
  • Purchase 4 get 20% discount
  • Purchase 5 get 25% discount
  • Purchase 6 or more get 30% discount

8 Training Videos

  • Introduction (7 mins)
  • Fair Value Hierarchy & Level 1 Inputs (7 mins)
  • Fair Value Hierarchy & Level 2 Inputs (9 mins)
  • Fair Value Hierarchy & Level 3 Inputs (6 mins)
  • Fair Value Hierarchy & Level 3 Reconciliation (5 mins)
  • Fair Value Hierarchy & Transfers (9 mins)
  • Valuation Techniques (8 mins)
  • Disclosures of Investments in Certain Entities That Calculate NAV (7 mins)

Details

  • Prepared By Alan Farrell
  • Duration 63 minutes
  • CPD/CPE Credits 1.0
  • Contents 8 Videos | Documents | Test

Who is this For?

Fund professionals responsible for the preparation or audit of fund financial statements in accordance with US GAAP.  Users of investment fund financial statements will also benefit.

Learning Outcomes

At the end of this online session participants will be able to

  • Outline the key fair value measurement disclosure requirements relevant to investment funds reporting under US GAAP
  • Highlight what determines the level in the fair value hierarchy at which an instrument is shown
  • Identify, describe and give examples of level 1, 2 & 3 inputs
  • Describe the disclosure requirements regarding transfers between the levels of the fair value hierarchy
  • Complete a level 3 reconciliation
  • Describe the key disclosure requirements regarding valuation techniques
  • Describe the additional disclosure requirements regarding investments in certain investment funds

Single User

€49

Purchase gives you 30-day access to videos, script and online test

Multiple Users

€14*

Free Trial

Multiple Users | 365 Day Access *Assumes 8 courses for 200 users. Contact us for a quote for your organisation.

Single User Discounts

  • Purchase 2 get 10% discount
  • Purchase 3 get 15% discount
  • Purchase 4 get 20% discount
  • Purchase 5 get 25% discount
  • Purchase 6 or more get 30% discount