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 ...

Let's look at two everyday situations. In one, a bank lends money to someone to buy a house or to start a new business. In the second, a company raises debt financing to finance a new investment. At ...

Banks using some auditing firms took larger write-downs than others, according to a new analysis, and that once again raises the question of just how fair fair value accounting really is. Banks that ...

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 ...

WASHINGTON, July 9 (Reuters) - Accounting rules that require companies to value hard-to-price assets at current prices are favored by investors and big banks even though critics complain that this has ...

Cryptocurrency continues to reshape the financial landscape. As cryptocurrency moves from niche to mainstream, companies are ...

There's yet another hearing on "fair value" accounting today, this time in the House subcommittee on capital markets. But don't expect a suspension of the rule that requires to mark-to-market ...

The Securities and Exchange Commission studied, listened, and did nothing about mark-to-market accounting. That’s the result of a Congressionally mandated study on the subject released last week by ...

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 United States Financial Accounting Standards Board has unanimously approved rules for accounting for the fair value of companies’ cryptocurrency holdings, according to media reports. The rules ...

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 ...

Professor De Jager used the example of the global financial crisis and how it provided a problem that combines accounting, ...