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US GAAP for Investment Funds - Fair Value Measurement & Disclosure

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Featured Course

US GAAP for Investment Funds - Fair Value Measurement & Disclosure

Duration: 75 Minutes

Course Overview

At the end of this online session participants will be able to

• Discuss US generally accepted accounting principles (US GAAP) in relation to financial instruments and fair value measurement
• Discuss and apply the fair value measurement rules to instruments held by investment funds
• Explain the disclosure requirements regarding fair value measurement
• Describe the criteria considered to ascertain the level in the fair value hierarchy to which an instrument is assigned
• Outline the disclosures required in relation to the fair value hierarchy
• Discuss current developments in US GAAP

Course Content

• Scope
• US GAAP Framework
• Fair value measurement
  • Market approach
  • Income approach (valuation techniques)
  • Investments (equities, bonds, derivatives)
  • Investment fund perspective

• Fair value disclosures
  • The rules
  • The application
  • Investment fund examples

• Fair value hierarchy
  • The rules
  • The application
  • The disclosures
  • Investment fund examples

Who should attend?

Fund professionals responsible for the preparation or audit of fund financial statements in accordance with US GAAP. 
Users of investment fund financial statements.

Organisation types: fund administration, investment management, audit, investors, regulators.

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