FASB ASC Topic 820 Fair Value – An Auditor’s Perspective on Determining Fair Value of Non-Readily Marketable Investments

Fair value measurement, presentation and disclosure have been the subject of many accounting standards in recent years.  Measurement uncertainty exists for all fair value items in the financial statements. 

This course focuses on how to determine a fair value estimate for non-readily marketable investments that aren’t actively traded in a major exchange (such as private equity funds, certain high-yield bonds, and more).