Fair value accounting—using current market values as the basis for recognizing certain assets and liabilities—is at the core of understanding your portfolio’s value. It is also an important tool when ...

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 National Taxpayers Union Foundation issued a report Friday saying that federal credit programs are costing taxpayers tens of billions of dollars more than estimated because the federal government ...

NEW YORK (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. Sign up ...

In finance, few concepts are as crucial — or as controversial — as Mark to Market accounting (often shortened to MTM). For financial institutions and investors alike, MTM acts as the “Mirror of the ...

As the credit markets froze and stocks gyrated, investors and pundits naturally looked for someone, or some thing , to blame. Fair value accounting quickly emerged as an oft-cited problem. But is fair ...

The Financial Accounting Standards Board is giving banks and other financial institutions some leeway in applying the new credit losses standard by offering them an option to measure some kinds of ...

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 ...

In a long-anticipated move, Bloomberg Tax reported that the Financial Accounting Standards Board (FASB) is set to introduce new fair value accounting rules for Bitcoin and other cryptocurrencies.

The Financial Accounting Standards Board (FASB) has said that firms should use fair-value accounting methods for cryptocurrencies likes bitcoin BTC $88,091.50 and ether ETH $2,978.94, according to a ...

MicroStrategy (NASDAQ:MSTR), Coinbase Global (NASDAQ:COIN), Tesla (NASDAQ:TSLA) and other U.S. companies with large cryptocurrency stashes will be able to use fair-value accounting to measure bitcoin ...

Learn how the Adjusted Net Asset Method refines asset and liability values for accurate fair market valuations, helping in liquidation and going-concern assessments.