In early December 2016, the Financial Accounting Standards Board (“FASB”) issued a proposal that could make the accounting for instruments with down-round price protection features less
The FASB is considering new guidance that would simplify goodwill impairment testing for all companies.
My prior blog post listed some of the different definitions of “fair market value” and “fair value” often used in valuations.
I’m often asked when to use “fair market value” versus “fair value” in a valuation.
Companies that have elected the fair value option will soon be able to record a portion of the change in fair value in other comprehensive income (“OCI”), rather than net income.
In our blog post dated May 28, 2015, we mentioned there was a proposed accounting standard that would help simplify the accounting for measurement-period adjustments in business combinations
So, you or your client just entered into a transaction that requires fair value measurement, such as a business combination or a convertible financing.
FASB Proposes to Simplify Accounting for Measurement-Period Adjustments related to Business Combinations »
The FASB recently released a proposed accounting standard update (“ASU”) meant to simplify the accounting for provisional amounts recognized in a business combination.