The debate over mark-to-market accounting--whether to value assets at market prices--will take on a strange twist once banks, investors and regulators get wind of the latest proposal from the group ...

The United States Financial Accounting Standards Board has unanimously approved rules for accounting for the fair value of companies’ cryptocurrency holdings, according to media reports. The rules ...

Clarifying "mark to market" accounting should be good news to executives and could be one of the few positives to come out of the financial crisis. The U.S. Securities & Exchange Commission and 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 ...

Past attempts to develop standards for financial reporting, whether in the form of the ARB, the Accounting Principles Board, or the more recent Financial Accounting Standards Board, took place in an ...

There are over $3 trillion in loans outstanding that the federal government has either made directly or guaranteed in partnership with private lenders. And there’s a big fight afoot as to how to ...

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 ...

For the past two decades, fair value accounting—the practice of measuring assets and liabilities at estimates of their current value—has been on the ascent. This marks a major departure from the ...

New Delhi:India's official auditor Wednesday said the format for recording government finances would be changed over the next five years from "cash" to "accrual" basis, where transactions are recorded ...