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 ...

Discover how collateral value affects lending, explore key methods to estimate it, and understand its role in determining loan-to-value (LTV) ratios.

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 ...

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

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 ...

Roman Z. Matatov is with PKF O’Connor Davies, serving as a CFO for private business clients, and has a valuation and forensics background. In this four-part series of articles, I invite you to explore ...

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 ...

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 ...