Learn how the fair market value purchase option lets you buy leased assets at current market prices. Discover its benefits across automobiles, real estate, and more.

Learn how bargain purchase options let lessees buy leased assets below market value and why they're considered under capital lease accounting.

To adopt FASB Statement no. 159, companies must comply with the requirements of Statement no. 157, Fair Value Measurements . Companies and their auditors must consider whether the use of fair value ...

NEW YORK (Reuters) - U.S. rule-makers are mulling an expansion of fair-value accounting to land and buildings held for investment, a change that could reshape the balance sheets of hundreds of real ...

NEW YORK, May 1 (Reuters) - Frustrated by news that some financial companies were trying to manipulate the adoption of a new accounting standard, the Financial Accounting Standards Board could move to ...

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 ...

The Financial Accounting Standards Board has issued a new Accounting Standards Update to address growing confusion over what qualifies as a derivative under U.S. GAAP. The move responds to concerns ...

A new tool from digital asset accounting solutions provider TaxBit provides companies with the resources to justify price selections from particular exchanges, as required in recent FASB guidance on ...

The Financial Accounting Standards Board has recommended recording crypto at fair market value on corporate balance sheets, removing possibly significant impairments but adding to volatility. The ...