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.

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!
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MARKETING EXPERT
James Cameron

Lucknow, India

Born on 14/05/1978

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.