Although many opponents of value-based accounting claim to have conceptual arguments against it, most of the criticism focuses on implementation issues involving measurement technology and its present ...

This column is the third in our series explaining why reporting market values in financial reports makes good sense. In the first, we showed that the Financial Accounting Standards Board’s Conceptual ...

Mr. Chairman, Ranking Member Bachus, and members of the Subcommittee, thank you for the opportunity to present testimony on the immediate need to reform “fair value” accounting, which has made and ...

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 ...

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 ...

Niemotko: This month’s column was written by John Magliocco, one of my students at Marist University, describing his personal ...

As the credit markets froze and stocks gyrated, investors and pundits naturally looked for someone, or some thing , to blame. Fair value accounting quickly emerged as an oft-cited problem. But is fair ...

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 ...

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.

Regardless of industry, a typical accounting department operates as a cost center, albeit a critical one that supports your firm’s core operations. It’s understandable, considering the traditional ...