Self-Study
Fair Value – Evaluating Inputs and the Fair Value Hierarchy Under ASC 820
Price range: $29.00 through $49.00
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and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
1 Credits: Accounting
Course Level
Format
Self-Study
Course Description
This course explores the inputs used in fair value measurements and how ASC Topic 820 establishes a hierarchy based on the observability of those inputs. It begins by distinguishing between observable and unobservable inputs and explaining how the quality and availability of inputs affect the reliability of fair value estimates. The course covers Level 1, Level 2, and Level 3 inputs, the use of market based information, management assumptions, and the challenges associated with measurements that require significant judgment. It also discusses how entities evaluate available inputs and determine the appropriate information to use when measuring fair value under ASC 820.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify the types of inputs used in fair valuemeasurements
- Distinguish between Level 1, Level 2, and Level 3inputs
- Determine the appropriate level of inputs used in fair valuemeasurements
- Recognize challenges associated with unobservable inputsand management assumptions
Course Specifics
SS126485848
August 4, 2026
There are no prerequisites.
None
34
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Kelen is a recognized author and reviewer of CPE courses and has authored over 230 courses (570+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple-choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has over 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP. Prior to HP, he served in …
QAS Self-Study
