The Governmental Accounting Standards Board has released finalized guidance on accounting and financial reporting issues related to fair value measurements, primarily applying to investments made by ...

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 ...

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 ...

Following a flurry of confusion and demands for guidance on how to measure fair value in the midst of economic chaos, the accounting practice is settling on the immediate solution: document everything ...

The Financial Accounting Standards Board has turned its attention to fair-value measurement as a means of simplifying accounting, but banks find only more complexity in the plan. Though using fair ...

FASB ISSUED CONCEPTS STATEMENT NO. 7 TO HELP CPAs who use present value and cash flow information as the basis for accounting measurements. Using Cash Flow Information and Present Value in Accounting ...

Where companies are required to measure assets and liabilities at fair value, they’ll have some new disclosures to provide regarding changes in how they measure those values. The Financial Accounting ...

Publicly listed companies may be on the road to providing arguably truer pictures of the state of their finances. This is because the Securities and Exchange Commission (SEC) may soon require these ...

It's fair to say that there is more than a little hostility to the concept of fair value, and the hostility intensifies depending on the instruments under discussion. For some bankers, accounting ...

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 ...