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Concurrent Session Onsite and Online

COR2226. Debt Valuation and Interest Rates

Interest rates have increased significantly in 2022 impacting the mark to market of debt investments and liabilities. This session will focus on the current interest rate environment, the principles of fair value outlined in ASC 820, debt valuation concepts and methodologies, and examples of market-based applications for real estate lenders and borrowers.


Learning Objectives:

  • Recognize the impact of market changes and dynamics on the fair value of real estate debt.
  • Analyze the principles of fair value applicable to the valuation of debt.
  • Identify sources of market support for debt valuation conclusions.
Date/Time
CPE Credits
1.0
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
3-4 Years in the Profession
Advanced Preparation
None
Session Tags
Real Estate