When the Financial Accounting Standards Board’s User Advisory Council met in early April, the group heard about the board’s plan to issue a proposal for a new standard on disclosing information about ...

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 ...

The Financial Accounting Standards Board (FASB) recently issued an Accounting Standards Update (Update) to (1) clarify guidance in Topic 820, Fair Value Measurement, on measuring the fair value of an ...

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 ...

The exam for the Certified in Entity and Intangible Valuations (CEIV) credential for fair value measurement is now available. It offers the opportunity for finance professionals to receive this ...

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 ...

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 ...

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

A German-style fair value/pricing committee may be in the works for the United States. However, government payers still have work to do before implementing a value assessment system. The adoption of a ...