IN DECEMBER 2004, FASB ISSUED ITS NEWEST standard, Statement no. 123(R), Share-Based Payment. It is proving to be as controversial as its predecessors. The most significant change is the requirement ...

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 ...

[Asia Economy Reporter Park Jihwan] As the International Financial Reporting Standards (IFRS) prepare accounting standards for merger transactions between entities under common control, a survey has ...

Since 2007, the "fair value" rule has applied to the valuation of assets held by institutional investors, with the definition of fair value as the price that would be received by a seller for an asset ...

The Financial Accounting Standards Board is giving banks and other financial institutions some leeway in applying the new credit losses standard by offering them an option to measure some kinds of ...

The National Taxpayers Union Foundation issued a report Friday saying that federal credit programs are costing taxpayers tens of billions of dollars more than estimated because the federal government ...

Comerica is saying that it will adopt the fair value method of accounting for stock options in the third quarter. The Detroit-based financial services firm estimates that the adoption will reduce full ...

Using the 2 Stage Free Cash Flow to Equity, General Dynamics fair value estimate is US$382 With US$323 share price, General Dynamics appears to be trading close to its estimated fair value Our fair ...

The projected fair value for Chemours is US$17.84 based on 2 Stage Free Cash Flow to Equity Current share price of US$15.07 suggests Chemours is potentially trading close to its fair value Analyst ...

UAE's Finance Ministry introduces Ministerial Decision No. 173/2025, enabling firms to deduct depreciation on investment properties measured at fair value, starting January 1, 2025. This allows up to ...