Although many opponents of value-based accounting claim to have conceptual arguments against it, most of the criticism focuses on implementation issues involving measurement technology and its present ...

Mr. Chairman, Ranking Member Bachus, and members of the Subcommittee, thank you for the opportunity to present testimony on the immediate need to reform “fair value” accounting, which has made and ...

One of our colleagues who regularly teaches continuing education courses around the country tells us that he occasionally gets grilled about us and our columns. He laughingly calls it "guilt by common ...

NEW YORK (Reuters) - U.S. rule-makers are mulling an expansion of fair-value accounting to land and buildings held for investment, a change that could reshape the balance sheets of hundreds of real ...

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 ...

Managers recognize accounting as the language of business. Accounting is a means of providing information about an organization's financial performance. The role of accounting is not just limited to ...

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 ...

Regardless of industry, a typical accounting department operates as a cost center, albeit a critical one that supports your firm’s core operations. It’s understandable, considering the traditional ...

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.