Comparing Fair Value Measurements Under GAAP and IFRS
Part 12 of BVR's 2014 Online Symposium on Fair Value Measurement
Tuesday, December 2, 2014
10:00am-11:40am PT • 1:00pm-2:40pm ET
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In the May, 2011 Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs, the FASB and IASB set out to create a uniform set of standards for the increasingly global practice of fair value measurement. In doing so, changes were made to both U.S. GAAP and IFRS that affect the analysis and reporting of fair value measurements for practitioners worldwide. Years later, the repercussions are still being felt for U.S. and non-U.S. appraisers and appraisal assignments.
In "Comparing Fair Value Measurements Under GAAP and IFRS" BVR's Online Symposium on Fair Value Measurement concludes with a discussion between international expert Mauro Bini and U.S.-based expert and Symposium curator Mark Zyla on navigating the standards set forth in U.S. GAAP, IFRS, and the FASB amendment seeking to join the two together.
- Background of IASB
- Background of FASB
- History and Status of Convergence Project
- Fair Value Measurements
- History of Fair Value Measurements Under U.S. GAAP and IFRS
- ASC 820, Fair Value Measurement
- IFRS 13, Fair Value Measurement
- ASU 2011-04 Fair Value Measurement ( Topic 820) : Amendment to Achieve Common Fair Value Measurements and Disclosure Requirements in U.S. GAAP and IFRS
- Business Combinations
- ASC 805 Business Combinations
- IFRS 3 Business Combinations
- Impairment Testing
- ASC 350 Intangibles- Goodwill and Other
- ASC 360 Property, Plant and Equipment
- IFRS 36 Impairment of Assets
- International Valuation Professional Organizations and National Standard Setters
- Organismo Italiano di Valutazione (OIV)
- ASA (Europe)
- Royal Institution of Chartered Surveyors (RICS)
- International Valuation Standards
- Resources for International Valuations
- Guideline Companies
- Cost of Capital
- Final thoughts on trends
- Define which organization, associations, and regulatory bodies are setting the standards by which fair value measurements are performed
- Associate these groups with requirements for appraisers and other professionals as they relate to jurisdiction, territory, and other considerations
- Identify how to comply with multiple sets of standards based on complex assignments
- Define when an appraiser must comply with multiple sets of standards
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