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 ...

A new standard issued by the AICPA Auditing Standards Board provides guidance on auditing the fair value of financial instruments, with a focus on the use of pricing services. The ASB also modernized ...

The Governmental Accounting Standards Board today published a post-implementation review report on GASB Statement No. 72, Fair Value Measurement and Application. Processing Content The report, issued ...

Digital assets, which include cryptocurrencies, stablecoins, non-fungible tokens, and tokenized securities, are now used in business transactions, investment portfolios, and capital formation. Unlike ...

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 ...

It is highly unlikely that the SEC will tell Congress that "mark-to-market" accounting should be suspended or scrapped when it finishes its 90-day study of the practice, according to industry ...

When Bitcoin debuted in 2009, its price was one-tenth of a cent. Now, a single Bitcoin costs close to $69,000. During its time on the market, the price has repeatedly risen or fallen by thousands of ...

On 4 February 2025, Martin J handed down judgment in Glendina Pty Limited & Ors v NKWE Platinum Ltd (2025) SC (Bda) 15 Civ. It is the first “fair value” appraisal claim on a merger or amalgamation ...

Amid another solid quarter of earnings results, Morningstar analysts have been bumping up their fair value estimates of a wide range of stocks. The names with the largest fair value increases were ...

Amid a strong quarter of earnings results, Morningstar analysts have been bumping up their fair value estimates for a wide range of stocks. The list of names with the largest fair value increases is ...