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Provided by: Lorman Education Services FASB Statement 157 - Fair Value Update on Corporate Asset Valuation |
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Training
Provided by Lorman Education Services
nOver the past 12 months we've seen unprecedented turmoil in the financial services industry, capital markets and global economy. Perhaps an overused term, but "perfect storm" seems like an apt descriptor for the economic events of 2008. While implementing changes mandated by FASB 157 could be challenging for companies - and has been in some cases - the rule aims to make it easier to communicate value to shareholders. This teleconference will provide an overview of SFAS 157 guidelines, including the new definition of fair value, defensive value and the three-tier hierarchy. We will discuss measurement assumptions, disclosure requirements and summarize the key differences. We will help you to understand the many layers of SFAS 157, questions still being resolved and how the answers are likely to impact you.
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FASB Statement 157 - Fair Value Update on Corporate Asset Valuation
Agenda
- SFAS 157 Overview
- Definition of Fair Value
- Principal (or Most Advantageous) Market
- Fair Value Hierarchy
- Measurement Assumptions
- Example Highest and Best Use - Asset Group
- Example Highest and Best Use - Land
- Example Highest and Best Use - IPR&D
- Summary of Differences
- Defensive Value
- Market Participant
- Transaction Entry Price (Among Other Key Differences)
About The Training Provider: Lorman Education Services
Lorman Education Services - Lorman Education is dedicated to providing cost-effective training opportunities that meet the needs of our members and enhance their skills, knowledge, and competencies.
Please use Priority Code 16175 when registering.
Lorman Education Services began offering continuing education seminars in 1987.
Lorman Education is dedicated to providing cost-effective training opportunities that...
