The private equity (PE) market (including venture capital, buy-out, mezzanine and similar longer-term, illiquid investments) has expanded exponentially over the past 10 years. U.S. GAAP requires ...

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 ...

Private equity is becoming a lifeline for accounting firms that are looking for more money to pay for technology and talent, but the resulting ownership shake-ups are pushing unlikely partners closer ...

Expertise from Forbes Councils members, operated under license. Opinions expressed are those of the author. As this wave of consolidation sweeps through the industry, it has become even more crucial ...

The Governmental Accounting Standards Board today published a post-implementation review report on GASB Statement No. 72, Fair Value Measurement and Application. Processing Content The report, issued ...

Nearly four years after dropping a years–long project that would have changed goodwill accounting, the FASB is wrestling with ...

When management equity holders leave a private equity-backed company on good terms, if their equity is subject to repurchase, such equity holders typically sell their equity back to the company at ...

Private equity can generate higher returns than investments like stocks, bonds, or real estate, but it also carries risks such as illiquidity and long investment timelines. Comparing private equity ...

Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.

The term “asset” is often heard when a business’s financial value is assessed. An asset can be any resource an individual or a corporation controls that generates a positive economic benefit for its ...