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 ...

This article was written by David Mullen, Product Manager for Core Fixed-Income Analytics, and Fateen Sharaby, Business Manager for Index-Linked Products at Bloomberg. Credit futures, which started ...

Learn what basis value is, how to calculate it, and see examples to understand its role in reducing tax burdens on fixed ...

Alibaba has shifted from deep value to fair value, with strong core operations but increased competition and margin pressure. Taobao and Tmall remain BABA's profit engines, yet their margins have ...

Amid a strong quarter for earnings, Morningstar analysts have raised their fair value estimates for a wide range of stocks, with the largest increases seen among technology and utilities companies.