The American Institute of CPAs launched a new credential and accompanying performance framework Monday that will address the "consistency, clarity and transparency of the valuation of financial ...

The institute has proposed a framework to bring clarity, consistency and transparency to the valuation of financial instruments such as mortgage-backed securities, credit default swaps, complex bonds ...

NEW YORK--(BUSINESS WIRE)--The American Institute of CPAs (AICPA) today announced the launch of a new credential and accompanying performance framework that will enhance the consistency, clarity and ...

The subjective nature of fair value measurements makes them a challenge for auditors. These tips—and a new framework for use by valuation professionals—can make the job easier. New guidance aims for ...

The American Institute of CPAs has unveiled an exposure draft of a new framework to help CPAs and other financial professionals perform valuations of financial instruments such as derivatives, along ...

In every modern economy, there are three markets that shape national development, investment flows, and wealth creation.These ...

There's yet another hearing on "fair value" accounting today, this time in the House subcommittee on capital markets. But don't expect a suspension of the rule that requires to mark-to-market ...

Financial instruments are a growing presence on company balance sheets, and business executives say more market awareness is needed to prevent another financial crisis, according to a recent survey by ...

To adopt FASB Statement no. 159, companies must comply with the requirements of Statement no. 157, Fair Value Measurements . Companies and their auditors must consider whether the use of fair value ...