--- title: "Fair Value: Restrictions on the Sale of Assets" description: Get up to speed on accounting for fair value under ASC 820 with this free microlearning course! image: https://info.gaapdynamics.com/hubfs/Fair%20Value%20Restrictions%20on%20the%20Sale%20of%20Assets%20(2).png --- [Skip to content](https://info.gaapdynamics.com/fair-value-restrictions-on-the-sale-of-assets#main-content) [![GD_Horiz_Medium_72_RGB](https://info.gaapdynamics.com/hubfs/GD_Horiz_Medium_72_RGB.png)](https://www.gaapdynamics.com) #### Free Microlearning: ## Fair Value: Restrictions on the Sale of Assets How should fair value be applied to assets whose sale is restricted? After reviewing the definition of fair value and the requirement within ASC 820 to consider market participant assumptions, this microlearning course presents a case study focused on determining whether a restriction is "entity-specific" or "security-specific." After the case study, we provide helpful guidance in determining the type of restriction and the impact on estimating fair value. This online course concludes with providing examples of common restrictions and their effect on fair value of the related securities. ![GD-3650-ClockandScope_RT v4](https://info.gaapdynamics.com/hubfs/GD-3650-ClockandScope_RT%20v4.jpg "GD-3650-ClockandScope_RT v4") #### Meet our latest learning solution: # Microlearning Microlearning, also referred to as nano learning, is a way of teaching and delivering content to learners in small, very specific bursts. Usually 10-15 minutes in length and focusing on only one learning objective, our microlearning lessons are short, digestible, and available at your moment of need. And they're eligible for CPE! ![Fair Value Restrictions on the Sale of Assets (2)](https://info.gaapdynamics.com/hubfs/Fair%20Value%20Restrictions%20on%20the%20Sale%20of%20Assets%20(2).png) ![author](https://info.gaapdynamics.com/hubfs/raw_assets/public/@marketplace/MakeWebBetter/Infinity/images/multipurpose/author-two.png) ##### MARKETING EXPERT ## James Cameron ![location](https://info.gaapdynamics.com/hubfs/raw_assets/public/@marketplace/MakeWebBetter/Infinity/images/multipurpose/location.png) **Lucknow, India** ![cake](https://info.gaapdynamics.com/hubfs/raw_assets/public/@marketplace/MakeWebBetter/Infinity/images/multipurpose/cake.png) **Born on 14/05/1978** ![designation](https://info.gaapdynamics.com/hubfs/raw_assets/public/@marketplace/MakeWebBetter/Infinity/images/multipurpose/designation.png) **Worked as Senior Associate - India Fellows Program** As the India Fellows Program Lead, Abbas manages operational and strategic aspects of the India Fellows Program, and works closely with the India Fellows Manager to build a robust and active Fellows community in India. In 2014, Abbas was selected as an Acumen India Fellow, and has ever since been closely involved with the Fellows community in India. [![footer-logo](https://info.gaapdynamics.com/hs-fs/hubfs/footer-logo.png?width=76&height=100&name=footer-logo.png "footer-logo")](https://www.nasbaregistry.org/) GAAP Dynamics is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: [www.nasbaregistry.org.](https://www.nasbaregistry.org/) - - - [![GD_Horiz_Small_72_REV](https://info.gaapdynamics.com/hs-fs/hubfs/GD_Horiz_Small_72_REV.png?width=100&height=40&name=GD_Horiz_Small_72_REV.png "GD_Horiz_Small_72_REV")](http://gaapdynamics.com/)    1 (804) 897-0608 [   support@GAAPDynamics.com](mailto:support@GAAPDynamics.com)     151 Le Gordon Drive, Suite 101         Midlothian, Virginia 23114 © 2026 GAAP Dynamics All Rights Reserved. [Terms & Conditions |](https://www.gaapdynamics.com/terms-and-conditions) [Privacy Policy](https://www.gaapdynamics.com/privacy-policy) [CPE Policies](https://www.gaapdynamics.com/cpe-administrative-policies/)