Calculating fair valuation implies thinking like a business owner. Fair value or intrinsic value is a mathematical calculation not a vague concept. Price is what you pay value is what you get. If you ...

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 ...

To adopt FASB Statement no. 159, companies must comply with the requirements of Statement no. 157, Fair Value Measurements . Companies and their auditors must consider whether the use of fair value ...

This article was written by David Mullen, Product Manager for Core Fixed-Income Analytics, and Fateen Sharaby, Business Manager for Index-Linked Products at Bloomberg. Credit futures, which started ...

Amid a strong quarter of earnings results, Morningstar analysts have been bumping up their fair value estimates for a wide range of stocks. The list of names with the largest fair value increases is ...

ATLANTA — The Georgia Supreme Court ruled Tuesday that when assessing affordable housing properties, tax assessors could use what’s known as the income approach to determine property taxes. The ruling ...