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 ...

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 International Accounting Standards Board said its Fair Value Measurement project team has begun a standard-by-standard review of existing fair value measurements in International Financial ...

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 ...

We examine whether the use of fair value measurement (FVM) for bank assets reduces information asymmetry among equity investors (bid-ask spread) and how this is affected by the recognition of own ...

The Financial Accounting Standards Board (FASB) tentatively decided at its Oct. 12 meeting to require crypto assets that are in scope to be measured at fair value. The requirement would apply to both ...

Financial and operational strategy optimization often overshadows the importance of maintaining positive investor relations in tiding over market turbulence. For example, the U.S. technology sector ...