This study investigates how disclosed fair value estimates of banks' investment securities and securities gains and losses based on those estimates are reflected in share prices in comparison with ...

To adopt FASB Statement no. 159, companies must comply with the requirements of Statement no. 157, Fair Value Measurements . Companies and their auditors must consider whether the use of fair value ...

The Financial Accounting Standards Board has issued a new Accounting Standards Update to address growing confusion over what ...

Enterprise value (EV) is a measure of a company's total value--going beyond just equity. EV represents what it would cost to ...

NEW YORK, Feb 26 (Reuters) - Some investors are starting to question an accounting method used to put a market value on hard-to-price assets as the credit crunch has caused their markets to evaporate.

Today, the Financial Accounting Standards Board (FASB) announced new rules that will require companies to account for cryptocurrencies like Bitcoin at fair value. The rules are set to go into effect ...

When Bitcoin debuted in 2009, its price was one-tenth of a cent. Now, a single Bitcoin costs close to $69,000. During its time on the market, the price has repeatedly risen or fallen by thousands of ...

The Financial Accounting Standards Board (FASB) has adopted Fair Value Accounting for Bitcoin. Companies holding Bitcoin will ...

NEW YORK, Oct 26 (Reuters) - U.S. and international accounting rulemakers still disagree on a controversial proposed expansion of mark-to-market accounting rules, but said on Monday they would explore ...

Private equity capital is driving a "revolution" in the wealth management and accounting industries, but its ties to credit from non-bank lenders could pose risks, a new study found. Those elevated ...

Clarifies how acquisitions are accounted for when the acquired company continues to exist, focusing on fair-value recognition, goodwill calculation, and consolidation ...