Self-Study
Fair Value – Applying Market, Income, and Cost Valuation Approaches
Price range: $29.00 through $49.00
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Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
1 Credits: Accounting
Course Level
Overview
Format
Self-Study
Course Description
This course examines the valuation approaches used to estimate fair value under ASC Topic 820. It begins by exploring the three primary valuation techniques: the market approach, income approach, and cost approach. The course covers the use of comparable companies, comparable transactions, and market multiples, as well as discounted cash flow models, forecast assumptions, discount rates, terminal value, and replacement cost methods. It also discusses how entities select the appropriate valuation technique based on the characteristics of the asset or liability and the availability of relevant information. The course highlights common valuation challenges and considerations when developing fair value estimates that reflect market participant assumptions.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify the primary valuation approaches used to measure fair value
- Select appropriate valuation techniques based on available information
- Distinguish between market, income, and cost approaches
Course Specifics
SS126485712
August 7, 2026
There are no prerequisites.
None
32
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
