Fair value under fire Financial crisis spurs debate over standardAs the financial community scrambles to regain the trust of investors angered by the Wall Street crisis, fair value accounting ...

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 ...

The Financial Accounting Standards Board issued SFAS No. 157, Fair Value Measurements, in September 2006, and SFAS No. 159, The Fair Value Option for Financial Assets and Financial Liabilities, in ...

On Oct. 8, 2008, investors were desperate to understand why stocks were cratering and banks had quit lending. It was the height of the financial crisis. That day William Isaac, a former chair of the ...

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 ...

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.

As Accounting Coach reports, book value can have two definitions in accounting. The first defines the liquidation value of a firm as in bankruptcy liquidation. Book value can also refer to the ...

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 ...

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 ...

Learn how the fair market value purchase option lets you buy leased assets at current market prices. Discover its benefits across automobiles, real estate, and more.

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 ...

Accounting for the value of your business assets can be tricky. If your company bought a car, a computer or a backhoe 20 years ago, how much is it worth after two decades of wear and tear? Sell it, ...