fair value

FASB Issues Draft of Crypto Asset Accounting Rules
Accounting

FASB Issues Draft of Crypto Asset Accounting Rules

Digital assets like cryptocurrencies would be measured at fair value, and changes in value would be recorded in net income.
By Vincent Ryan | March 27, 2023
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Private Equity & Venture Capital Valuations Draw Scrutiny
Risk & Compliance

Private Equity & Venture Capital Valuations Draw Scrutiny

Regulators and standard setters have increasingly turned up the heat on PE and VC managers over the past several years.
By David McCann | February 25, 2020
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How Important Are Intangible Asset Impairments?
Mergers & Acquisitions

How Important Are Intangible Asset Impairments?

Where there are impairments for intangible assets such as goodwill, other liabilities may be lingering on the balance sheet as well.
By Olga Usvyatsky | July 19, 2018
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Managements’ Estimate Biases Targeted by Two PCAOB Proposals
Forecasting

Managements’ Estimate Biases Targeted by Two PCAOB Proposals

The oversight board issues proposals on auditing fair-value estimates and the use of specialists.
By David Katz | June 5, 2017
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New Private-Company Stock-Based-Pay Rules: Analysis
Risk & Compliance

New Private-Company Stock-Based-Pay Rules: Analysis

Private firms using the current method for valuing stock-based compensation should consider using a newly allowed method instead.
By Rick Schwartz and Amy Thomas | December 30, 2016
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Judge Says PE Firm Underpaid for DFC Global
M&A

Judge Says PE Firm Underpaid for DFC Global

The ruling is the second victory in as many months for shareholders who sued for an appraisal of their holdings in a takeover target.
By Matthew Heller | July 11, 2016
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Ocwen Fined $2M for Misstating Results
Risk

Ocwen Fined $2M for Misstating Results

The mortgage lender was charged over its valuation of billions of dollars in mortgage servicing rights.
By Matthew Heller | January 21, 2016
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The Struggle to Simplify Accounting
Regulation

The Struggle to Simplify Accounting

Companies just don’t want to give up the flexibility to manage financial reporting that's provided by the complexity of accounting standards.
By Edward W. Trott | January 22, 2015
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Tackling Disclosure Overload
Management Accounting

Tackling Disclosure Overload

Regulators are calling on companies to reduce the boilerplate and improve the effectiveness of financial reporting.
By David Katz | December 29, 2014
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Is Fair Value Foul?
Management Accounting

Is Fair Value Foul?

A Stanford professor argues that the less that investors use fair value accounting to value companies, the better.
By David Katz | September 22, 2014
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Fair Value Nuances in Fresh-Start Accounting
Management Accounting

Fair Value Nuances in Fresh-Start Accounting

The complexities of bankruptcy-emergence accounting require coordination among management, valuation professionals, external auditors and tax experts.
By Richard Law | December 23, 2013
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Not Fully Inflated
Credit & Capital

Not Fully Inflated

Many investments are becoming expensive. But there is little sign of the mania that accompanies most bubbles.
By Economist Staff | December 9, 2013
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Private Companies Gain GAAP Exceptions
Tax

Private Companies Gain GAAP Exceptions

Final rules on two items in the FASB private-company framework — accounting for goodwill and interest-rate swaps — are due by December 31.
By Daniel F. Morrill | December 5, 2013
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Fair-Value Rule Seeks Clearer M&A Deals
M&A

Fair-Value Rule Seeks Clearer M&A Deals

Measuring fair value is more challenging than ever these days. But new IFRS reporting standards could help bring more transparency to the process, the rule-makers hope.
By Kathy Hoffelder | April 5, 2013
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FASB Change Targets Intangibles Tests
NOT READY

FASB Change Targets Intangibles Tests

A simplified rule could save companies money.
By Sarah Johnson | March 1, 2012
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