As Accounting Coach reports, book value can have two definitions in accounting. The first defines the liquidation value of a firm as in bankruptcy liquidation. Book value can also refer to the ...

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 ...

Accounting for the value of your business assets can be tricky. If your company bought a car, a computer or a backhoe 20 years ago, how much is it worth after two decades of wear and tear? Sell it, ...

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 ...

A home’s fair market value is, essentially, the price that a buyer would pay a seller for it on the open market. Many factors ...

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.

Sometimes personal property, like your vehicle, is destroyed through no fault of your own. It could be damaged in a storm, vandalized, or even stolen. When that happens, you may be eligible for a tax ...

Some tech companies may perform better than others as valuations continue to grow. We may see a pivot from who can build the most to who can utilize the most in AI. Some sectors may still be ...

Question: Why and when does Morningstar change fair value estimates for stocks? Answer: There are many reasons Morningstar equity analysts might make a change to our fair value estimates. Many times ...

Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

Alibaba has shifted from deep value to fair value, with strong core operations but increased competition and margin pressure. Taobao and Tmall remain BABA's profit engines, yet their margins have ...