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 ...

Learn how adjusted book value measures a company's fair market valuation by adjusting liabilities and assets. Ideal for assessing distressed firms with tangible assets.

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 ...

Learn how the Adjusted Net Asset Method refines asset and liability values for accurate fair market valuations, helping in ...

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 ...

Fair value accounting—using current market values as the basis for recognizing certain assets and liabilities—is at the core of understanding your portfolio’s value. It is also an important tool when ...

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 ...