CPE Session 10: Saturday, August 4, 1:00 PM – 4:30 PM

Fair Value: Concepts and Applications

(Accounting)

Description/Objectives:
Fair value concepts used in financial accounting and reporting will be covered, including changes in recently issued SFAS No. 157. Applications of the fair value concepts, including issues in estimation procedures required to implement the concepts will also be covered. Teaching materials for both concepts and applications will be introduced.

Presenter:
Frank Beil, University of Minnesota

Sponsor:
Financial Accounting and Reporting Section.

Note: CPE fields of study are in parentheses