Although many opponents of value-based accounting claim to have conceptual arguments against it, most of the criticism focuses on implementation issues involving measurement technology and its present ...

It's the beginning of the school year and we're seeking relief from a deadline by reprising a column that appeared in November 2008. Back then, we provided this conceptual primer to show that market ...

Michael Logan is an experienced writer, producer, and editorial leader. As a journalist, he has extensively covered business and tech news in the U.S. and Asia. He has produced multimedia content that ...

Regardless of industry, a typical accounting department operates as a cost center, albeit a critical one that supports your firm’s core operations. It’s understandable, considering the traditional ...

The first U.S. accounting rule specifically for cryptocurrency will say that companies must use a fair-value approach that would demand certain digital assets be measured at what they would trade for ...

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.

The bursting of the stock market bubble has left many private defined benefit pension plans underfunded, raising some concerns about the effects on cash flows and, for a few firms, on financial ...