All Fair Value Measurement articles
-
ArticleImpact of FASB measuring crypto assets at fair value
The Financial Accounting Standards Board tentatively decided to require crypto assets that are in scope to be measured at fair value. Experts discuss the evolving ramifications of the project.
-
ArticleFASB update clarifies fair value guidance for equity securities
The Financial Accounting Standards Board issued an update to its fair value measurement standard that clarifies conflicting guidance regarding equity securities.
-
ArticleFASB proposal seeks to clarify fair value standard
The Financial Accounting Standards Board issued a proposed update to Topic 820 that seeks to establish that a contractual restriction on the sale of an equity security should not be considered in measuring fair value.
-
ArticlePCAOB issues new guidance on auditing estimates
The PCAOB has issued new guidance to auditors about how to comply with new rules on auditing estimates, supervising specialists, and relying on their work.
-
Blog
U.S. still waits for new standards on auditing estimates
Auditors following global standards now have updated rules on how to audit accounting estimates, guidance U.S. auditors have been awaiting for years.
-
Blog
FASB fixes financial instruments, proposes fix to cloud costs
FASB has finalized some technical corrections to its standard on financial statements and proposed new guidance on accounting for certain cloud computing costs.
-
Blog
Migration to simpler goodwill test will be slow, data says
FASB may have given companies a simpler way to determine whether goodwill must be marked down, but not all public companies are rushing to adopt it.
-
ArticleValuation specialists rise to financial reporting challenge
Companies can expect some shift in how valuation specialists produce and document valuations underpinning financial statement assertions.
-
Blog
Groups unveil valuation credential to aid financial reporting
With a new professional credential, the valuation profession is raising the bar on how intangible assets should be valued and documented. More from Tammy Whitehouse.
-
Article
Valuation practices under SEC scrutiny
U.S. regulators have made it clear that the process for producing numbers in a financial statement is as important—if not more so—than the numbers themselves. Jaclyn Jaeger has more.
-
Blog
FASB Issues New Rules, Proposals on Narrow Areas of GAAP
The Financial Accounting Standards Board has been busy the past few weeks pushing out some narrowly focused changes to accounting standards that address earnings per share, fair value measurement, intangible assets, and compensation, not to mention additional proposals involving liabilities associated with gift cards, hedging for energy concerns, and benefit ...
-
Blog
Ideas for Guidance on Auditing Estimates Draw Mixed Reviews
The Public Company Accounting Oversight Board is getting mixed feedback on its initial ideas for revising guidance on auditing fair-value measurements and accounting estimates. The PCAOB has received nearly 40 letters on the staff's consultation paper on the topic, some suggesting a revision of existing rules, while others suggest a ...