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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.

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Fair Value Restrictions on the Sale of Assets (2)
author
MARKETING EXPERT

James Cameron

location

Lucknow, India

cake

Born on 14/05/1978

designation

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.