When the Financial Accounting Standards Board’s User Advisory Council met in early April, the group heard about the board’s plan to issue a proposal for a new standard on disclosing information about ...

The Governmental Accounting Standards Board has released finalized guidance on accounting and financial reporting issues related to fair value measurements, primarily applying to investments made by ...

STATEMENT ON AUDITING STANDARDS (SAS) NO. 101, Auditing Fair Value Measurements and Disclosures, gives auditors guidance on understanding how an entity’s management calculates fair value and on ...

The exam for the Certified in Entity and Intangible Valuations (CEIV) credential for fair value measurement is now available. It offers the opportunity for finance professionals to receive this ...

FASB ISSUED CONCEPTS STATEMENT NO. 7 TO HELP CPAs who use present value and cash flow information as the basis for accounting measurements. Using Cash Flow Information and Present Value in Accounting ...

It's fair to say that there is more than a little hostility to the concept of fair value, and the hostility intensifies depending on the instruments under discussion. For some bankers, accounting ...

Private equity fund managers need to develop reliable valuation processes and procedures when conducting fair value analyses in support of their investments to allow for a seamless review by ...

Financial and operational strategy optimization often overshadows the importance of maintaining positive investor relations in tiding over market turbulence. For example, the U.S. technology sector ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

The Financial Accounting Standards Board (FASB) tentatively decided at its Oct. 12 meeting to require crypto assets that are in scope to be measured at fair value. The requirement would apply to both ...

Digital assets, which include cryptocurrencies, stablecoins, non-fungible tokens, and tokenized securities, are now used in business transactions, investment portfolios, and capital formation. Unlike ...

A German-style fair value/pricing committee may be in the works for the United States. However, government payers still have work to do before implementing a value assessment system. The adoption of a ...