Fair value measurement continues to be a top area of concern amongst both public and privately-owned organizations. The learning resources provided are designed to help practitioners understand the knowledge and skills needed in fair value measurement for entities & intangibles, including goodwill, business combinations, and impairment of long-lived assets.
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This credential is for CPAs and finance professionals who perform fair value measurements for entities and intangible assets. This page provides key information.
In this document, the content of each of the three topical sections is described in outline form and provides an overview of the knowledge and skills tested.