Fair value accounting—using current market values as the basis for recognizing certain assets and liabilities—is at the core of understanding your portfolio’s value. It is also an important tool when ...

The Financial Accounting Standards Board voted at its Wednesday meeting to propose that digital assets like cryptocurrencies be measured at fair value versus the more typical method today of cost ...

IN DECEMBER 2004, FASB ISSUED ITS NEWEST standard, Statement no. 123(R), Share-Based Payment. It is proving to be as controversial as its predecessors. The most significant change is the requirement ...

The National Taxpayers Union Foundation issued a report Friday saying that federal credit programs are costing taxpayers tens of billions of dollars more than estimated because the federal government ...

MicroStrategy (NASDAQ:MSTR), Coinbase Global (NASDAQ:COIN), Tesla (NASDAQ:TSLA) and other U.S. companies with large cryptocurrency stashes will be able to use fair-value accounting to measure bitcoin ...

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 ...

Learn how the Adjusted Net Asset Method refines asset and liability values for accurate fair market valuations, helping in ...

In finance, few concepts are as crucial — or as controversial — as Mark to Market accounting (often shortened to MTM). For financial institutions and investors alike, MTM acts as the “Mirror of the ...

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.

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 (FASB) has said that firms should use fair-value accounting methods for cryptocurrencies likes bitcoin BTC $124,753.46 and ether ETH $4,005.03, according to a ...

Discover how appraisal rights protect shareholders by ensuring fair stock valuation during mergers and acquisitions. Learn about valuation methods and shareholder protections.