Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. Dr. JeFreda R. Brown is a financial consultant, Certified Financial Education ...

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 ...

Roman Z. Matatov is with PKF O’Connor Davies, serving as a CFO for private business clients, and has a valuation and forensics background. In this four-part series of articles, I invite you to explore ...

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, ...

Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

Amid another solid quarter of earnings results, Morningstar analysts have been bumping up their fair value estimates of a wide range of stocks. The names with the largest fair value increases were ...

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 ...

Alibaba has shifted from deep value to fair value, with strong core operations but increased competition and margin pressure. Taobao and Tmall remain BABA's profit engines, yet their margins have ...

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 ...