NAA2515. Complicated GAAP Measurement Issues

Many accounts and transactions must be measured at fair value under U.S. GAAP. Certain of those fair value measurements are recurring, while others only happen upon certain events. While making (or testing) fair value measurements often requires the use of experts, this session will help accountants identify and make sense of common fair value measurement challenges that arise in business combinations, asset impairment testing, and stock compensation.