Canadian Pacific Kansas City (TSX: CP) (NYSE: CP) (CPKC) today announced its third-quarter results, including revenues of ...

A new Financial Accounting Standards Board disclosure requirement makes several material changes to U.S. GAAP. New requirements for determining the fair value disclosure of financial institutions’ ...

FASB Statement no. 157, Fair Value Measurements, introduces new concepts and practices to the world of financial reporting, including some that are beginning to impact the fair value measurements of ...

The Financial Accounting Standards Board issued SFAS No. 157, Fair Value Measurements, in September 2006, and SFAS No. 159, The Fair Value Option for Financial Assets and Financial Liabilities, in ...

Under section 17707.03 of California’s Revised Uniform Limited Liability Company Act, when a member sues the other members for dissolution of the LLC, the other members can exercise a statutory buyout ...

Katharine Beer is a writer, editor, and archivist based in New York. She has a broad range of experience in research and writing, having covered subjects as diverse as the history of New York City's ...

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 ...

The price/fair value ratio for stocks helps investors determine whether a stock is trading at, below, or above its fair value estimate, as determined by Morningstar's equity analysts. For stocks, this ...

Cryptoasset holders — and the CPAs who advise them — have the opportunity to early adopt favorable new accounting rules that officially take effect from December 2024. FASB’s new guidance, which goes ...

We maintain our $300 per share fair value estimate and wide moat rating for NXP Semiconductors, along with maintaining our ratings across the rest of our US and European analog/mixed-signal chipmaker ...