When you complete this course you will be able to:<?xml:namespace prefix="o" />
• Apply the definition of fair value and an investment.
• Identify investments not measured at fair value.
• Identify the valuation techniques acceptable for state and local governments.
• Analyze the note disclosures required by GASB Statement No. 72.
• Accounting and reporting of investments at fair value<?xml:namespace prefix="o" />
• Valuation techniques
• Required note disclosures associated with fair value measurement
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