PFI: The Foundation of Fair Value Measurements

Total CPE

Tuition
$60.00

Approximate Length
01:00:00

Course Number
22-WB-110-WC

Total CPE

Tuition
$60.00

Approximate Length
01:00:00

Course Number
22-WB-110-WC

Course Details

In this course, KPMG professionals discuss the role that prospective financial information (PFI) plays in fair value measurements, PFI’s relationship with discount rates, common challenges that arise with PFI and helpful resources.

By the end of this course, participants should be able to:

recall major sources of guidance related to PFI in financial reporting.

Note: This course is based on a live webcast that took place on October 6, 2022. It references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: PFI, Prospective Financial Information, CEIV, AMPF, WACC, Weighted Average Cost of Capital, CSRP, Company Specific Risk Premium, DCF, Discounted Cash Flow, ASC 820, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

Pre-requisites: There are no pre-requisites for this course.

This course is mobile-compatible.

Level of Knowledge: Overview
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study