CPC 46 - Measurement at fair value

Program:

• Overview.
• Measurement, definition of fair value, asset or liability, transaction, market participants, price.
• Application to non-financial assets.
• Application to liabilities and to the entity's own equity instruments.
• Application to financial assets and financial liabilities with offsetting positions in market risk or counterparty credit risk.
• Fair value at initial recognition.
• Evaluation techniques.
• Information for assessment techniques.
• Fair value hierarchy.
• Public Relations