Stock options are financial instruments that give their owners the right to buy or sell shares in a stock at a fixed price within a specific period time. Investors use stock options as a tool with ...

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 ...

Since 2007, the "fair value" rule has applied to the valuation of assets held by institutional investors, with the definition of fair value as the price that would be received by a seller for an asset ...

[Asia Economy Reporter Park Jihwan] As the International Financial Reporting Standards (IFRS) prepare accounting standards for merger transactions between entities under common control, a survey has ...

The traditional method of modeling bond prices produces questionable results, especially when applied to callable bonds trading above par. The challenges for the traditional method involve accurately ...

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 is giving banks and other financial institutions some leeway in applying the new credit losses standard by offering them an option to measure some kinds of ...

The projected fair value for Chemours is US$17.84 based on 2 Stage Free Cash Flow to Equity Current share price of US$15.07 suggests Chemours is potentially trading close to its fair value Analyst ...

Delta Air Lines' estimated fair value is US$63.98 based on 2 Stage Free Cash Flow to Equity With US$61.13 share price, Delta Air Lines appears to be trading close to its estimated fair value Analyst ...