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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.
Program Agenda
Introduction
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)
Others
International Valuation Standards
Resources for International Valuations
Guideline Companies
Transactions
Cost of Capital
Final thoughts on trends
Learning Objectives
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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