This study investigates how disclosed fair value estimates of banks' investment securities and securities gains and losses based on those estimates are reflected in share prices in comparison with ...

Fair value under fire Financial crisis spurs debate over standardAs the financial community scrambles to regain the trust of investors angered by the Wall Street crisis, fair value accounting ...

The Financial Accounting Standards Board issued SFAS No. 157, Fair Value Measurements, in September 2006, and SFAS No. 159, The Fair Value Option for Financial Assets and Financial Liabilities, in ...

On Oct. 8, 2008, investors were desperate to understand why stocks were cratering and banks had quit lending. It was the height of the financial crisis. That day William Isaac, a former chair of the ...

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 ...

As Accounting Coach reports, book value can have two definitions in accounting. The first defines the liquidation value of a firm as in bankruptcy liquidation. Book value can also refer to the ...

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.

SAB 121, which limits banks’ ability to offer custody services for digital assets, has long been a barrier to broader institutional adoption. Adam Guren, founder of Hunting Hill Global Capital, called ...

Today, the Financial Accounting Standards Board (FASB) announced new rules that will require companies to account for cryptocurrencies like Bitcoin at fair value. The rules are set to go into effect ...

The Financial Accounting Standards Board (FASB) has said that firms should use fair-value accounting methods for cryptocurrencies likes bitcoin BTC $88,091.50 and ether ETH $2,978.94, according to a ...

Accounting for the value of your business assets can be tricky. If your company bought a car, a computer or a backhoe 20 years ago, how much is it worth after two decades of wear and tear? Sell it, ...