Fair value accounting—using current market values as the basis for recognizing certain assets and liabilities—is at the core of understanding your portfolio’s value. It is also an important tool when ...

The Financial Accounting Standards Board voted at its Wednesday meeting to propose that digital assets like cryptocurrencies be measured at fair value versus the more typical method today of cost ...

Equity accounting is a method of reporting a company's profits from the operations of an affiliated company that it has an interest in but does not own outright.

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 ...

IN DECEMBER 2004, FASB ISSUED ITS NEWEST standard, Statement no. 123(R), Share-Based Payment. It is proving to be as controversial as its predecessors. The most significant change is the requirement ...

The National Taxpayers Union Foundation issued a report Friday saying that federal credit programs are costing taxpayers tens of billions of dollars more than estimated because the federal government ...

The Financial Accounting Standards Board (FASB) has said that firms should use fair-value accounting methods for cryptocurrencies likes bitcoin BTC $91,458.62 and ether ETH $3,141.59, according to a ...

The Financial Accounting Standards Board (FASB), a U.S. entity that details how companies should report assets on their balance sheet, published a standards update on Wednesday that will let ...

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.

MicroStrategy (NASDAQ:MSTR), Coinbase Global (NASDAQ:COIN), Tesla (NASDAQ:TSLA) and other U.S. companies with large cryptocurrency stashes will be able to use fair-value accounting to measure bitcoin ...