Course Catalog - 2019-2020

     

MACC 514 - FAIR VALUE ACCOUNTING

Long Title: FAIR VALUE ACCOUNTING
Department: Management
Grade Mode: Standard Letter
Language of Instruction: Taught in English
Course Type: Lecture
Credit Hours: 1.5
Restrictions:
Must be enrolled in one of the following Program(s):
Master of Accounting
MBA for Professional Extended
MBA for Professionals
MBA for Professional Weekend
MBA - Executive Program
MBA
Must be enrolled in one of the following Level(s):
Graduate
Description: This course examines: fair value accounting, as outlined in Accounting Standard Codification section 820 and other U.S. accounting standards; use of 3rd party pricing services, credit risk considerations, and recent accounting updates impacting the valuation of various financial instruments, such as loans, equities, department securities, alternative investments, real estate investments and liabilities.