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SAS No. 101 - Auditing Fair Value Measurements and Disclosures

Steven C. Fustolo

SAS No. 101 provides guidance on auditing fair value measurements and disclosures. This course will help the practitioner understand the requirements of SAS No. 101 as it relates to an auditor’s responsibility for auditing fair value measurements and disclosures.

It reviews selected GAAP statements in which fair value measurement is used. The use of fair value measurements in accounting has expanded over the past decade. The FASB Board may further clarify the use of fair value measures. If the accounting model expands to include greater use of fair value measurements, auditors, in turn, must address the auditing requirements to deal with use of fair value.

Course Details
Price:  $40.00
Field of Study:  Auditing
Level:  Update
Course was last updated on:  05/21/04
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 2 CPE
QAS 2 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: Nobuo T. submitted on 11/03/2008
Well organized, easy to understand
Reviewer: Joshua I. submitted on 10/27/2008
Very well thought out and organized, built well from section to section.
Reviewer: Fabio M. submitted on 09/11/2008
n/a
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