Valuation Considerations
This course covers key issues related to goodwill impairment, fair value measurement, and valuation approaches. It focuses on applying relevant accounting standards and techniques in practice.
CPE Credit
2.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic
PREREQUISITES
None
PRICING
$119.50 per year
Course Description
This course examines valuation considerations related to goodwill impairment, fair value measurement, and equity issued as compensation. It focuses on relevant FASB guidance, including ASC topics and ASU No. 2017-04.
Participants will review differences in impairment testing under ASC 350 and ASC 360, as well as private company alternatives. The course also introduces techniques used to measure fair value and the three common valuation approaches.
What You’ll Learn
By the end of this course, you will be able to:
- Recall FASB ASC topics relevant to impairment testing
- Identify ASU No. 2017-04 related to goodwill impairment
- Identify differences between ASU No. 2017-04 and the previous two-step test
- Recall differences in impairment testing under ASC 350 and ASC 360
- Recall when to use fair-value-based measurement
- Recall techniques used to measure fair value of equity issued as compensation
- Recall the effects of Private Company Council (PCC) alternatives
- Recall reporting options for private companies
- Recognize how intangible assets create value
- Recall the three common valuation approaches
Who This Course Is For
This course is designed for:
- CPAs and accounting professionals
- Financial reporting professionals
- Valuation professionals
- Controllers and finance managers
- Individuals involved in impairment testing and valuation
Key Topics Covered
This course covers key concepts including:
- Testing for subsequent impairment of fair value
- Valuation of privately held company equity issued as compensation
- Private company alternatives in fair value accounting
- Differences between ASC 350 and ASC 360 impairment testing
- Fair-value-based measurement techniques
- Intangible assets and value creation
- The three common valuation approaches
Why This Course Matters
Understanding goodwill impairment, fair value measurement, and equity compensation issues is important when applying accounting standards in practice. Knowledge of relevant FASB guidance, including ASC topics and ASU No. 2017-04, supports proper application of these concepts.
Familiarity with valuation techniques, private company alternatives, and reporting options helps professionals apply consistent approaches when working with valuation-related matters. For additional guidance, refer to resources from the Financial Accounting Standards Board (FASB).
Explore additional Accounting (General) CPE Courses to further your understanding of valuation and financial reporting topics.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
