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所在平台: Udemy |
课程主页: https://www.udemy.com/course/us-gaap-asc-820-fair-value-measurement/
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课程名称：美国注册会计师（CPA）US GAAP ASC 820 公允价值计量 课程概述：本课程深入探讨美国通用会计准则ASC 820下的公允价值计量（Fair Value Measurement, FVM）。旨在帮助会计和金融专业人士理解相关复杂概念，包括估值技术、公允价值下的负债计量及按摊余成本计量的金融工具的信用损失。通过学习ASC 820的基本原理和应用，提升参训者的财务报告能力，确保遵守当前标准。 学习内容： - ASC 820下的公允价值计量简介 - 不同的估值技术，包括市场法、收益法和成本法 - 如何以公允价值计量负债，以及资产和负债计量之间的关键差异 - 公允价值选项及其对资产和负债的影响 - 按摊余成本计量的金融工具的信用损失理解 课程内容概览： - 视频1：US GAAP ASC 820 概览 本视频介绍ASC 820的基本概念，重点讲解资产和负债的公允价值计量及其估值技术的应用。 - 视频2：定义 学习公允价值、市场参与者、交易成本等关键概念及其对资产和负债的应用。 - 视频3：估值技术 了解三种主要估值方法：市场法、收益法和成本法，并探讨输入因素及公允价值等级如何影响这些方法。 - 视频4：负债的公允价值计量 检视以公允价值计量负债的独特方面，包括资产与负债计量之间的主要差异。 - 视频5：公允价值选项 探索公允价值选项及其对资产和负债的影响，以及该选项所需的披露信息。 - 视频6：按摊余成本计量金融工具的信用损失 学习如何对金融工具的信用损失进行会计处理，包括其对财务报表的影响。 本课程适合希望深入了解公允价值计量及其在财务报告中应用的专业人士。
CPA, US GAAP ASC 820, Accounting of Fair Value Measurement Unlock the complexities of Fair Value Measurement (FVM) under US GAAP ASC 820 with this comprehensive course. Designed for accounting and finance professionals, this course provides a clear understanding of key concepts such as valuation techniques, fair value measurement of liabilities, and credit losses for financial instruments measured at amortized cost. Learn the essential principles and applications of ASC 820 to enhance your financial reporting skills and ensure compliance with current standards.What You'll LearnIntroduction to Fair Value Measurement under ASC 820.Different valuation techniques including market, income, and cost approaches.How to measure liabilities at fair value and understand the key differences between asset and liability measurement.The Fair Value Option and how it impacts assets and liabilities.Understanding credit losses for financial instruments measured at amortized cost.Explore Related TopicsAccounting Financial Reporting Finance ValuationCourse Content OverviewVideo 1: US GAAP ASC 820 OverviewIn this introductory video, we'll explore the fundamentals of ASC 820, focusing on definitions, the fair value measurement of assets and liabilities, and how valuation techniques are applied under US GAAP.Video 2: DefinitionsLearn key concepts such as Fair Value, Market Participants, Transaction Costs, and their application to both assets and liabilities.Video 3: Valuation TechniquesUnderstand the three main approaches to valuation:Market ApproachIncome ApproachCost ApproachExplore how inputs and the fair value hierarchy influence these methods.Video 4: Fair Value Measurement of LiabilityExamine the unique aspects of measuring liabilities at fair value, including the key differences between asset and liability measurement.Video 5: Fair Value OptionExplore the Fair Value Option, its effects on assets and liabilities, and the disclosures required under this option.Video 6: Credit Loss for Financial Instruments Measured at Amortized CostLearn how to account for credit losses on financial instruments, including the process and impact on financial statements.
