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 ...

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 ...

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 ...

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 ...

SIX is pleased to launch the Independent Valuation Service for financial instruments, which was co-created with Avaloq based on a strategic partnership. The initiative addresses international ...

This explains when investment values must be written down under AS 13 and Ind AS, and why recognising impairment is essential for accurate financial ...

Sir David Tweedie led the International Accounting Standards Board for a decade until the end of his second term in June of last year, and now he is getting set to make a similar impact on the ...