This is the introductory video to our self-study microlearning course “Fair Value Hierarchy Advanced Issues.” Check it out here: https://revolution.gaapdynamics.com/courses/fair-value-advanced-issues-microlearning
One of the primary fair value measurement disclosures is the fair value hierarchy which helps users of the financial statements understand the inputs used to measure fair value measurements.
In this microlearning, you will learn the fair value hierarchy implications of off-the-run U.S. Treasury bonds, bonds priced using matrix pricing and centrally cleared derivatives.
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