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 American Institute of CPAs’ governing council approved a resolution authorizing the development of two new credentials for fair value measurement at the AICPA’s Spring Meeting of Council in ...

Bank of New York Mellon Corp. has developed an automated tool that it says can put a dollar value on hard-to-value investments, such as the exotic financial derivatives based on subprime mortgages. To ...

The Governmental Accounting Standards Board on Monday approved a proposed exposure draft on measurements for government financial statements and a preliminary views document on fair value accounting ...

Fair value measurement (FVM) has been criticized for its pro-cyclical effect, especially during the financial crisis of 2008. In this study, we extend the concept of pro-cyclicality to business firms ...

The Financial Accounting Standards Board on Wednesday said companies should use fair-value accounting for measuring bitcoin and other crypto assets, moving a step closer to a standard that could clear ...

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

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 ...