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, ...

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.

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 ...

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.

Morningstar’s fair value estimate for exchange-traded funds leverages the bottom-up fundamental analysis produced by our global team of equity research analysts, distilling their extensive work into ...

This article was written by David Mullen, Product Manager for Core Fixed-Income Analytics, and Fateen Sharaby, Business Manager for Index-Linked Products at Bloomberg. Credit futures, which started ...

Trading at record highs recently, gold’s allure is back in vogue as various macro risk factors provide a tailwind. Gold’s economic value – in comparison to, say, oil or copper – is virtually nil. But ...