Stock options are financial instruments that give their owners the right to buy or sell shares in a stock at a fixed price within a specific period time. Investors use stock options as a tool with ...

IN DECEMBER 2004, FASB ISSUED ITS NEWEST standard, Statement no. 123(R), Share-Based Payment. It is proving to be as controversial as its predecessors. The most significant change is the requirement ...

Since 2007, the "fair value" rule has applied to the valuation of assets held by institutional investors, with the definition of fair value as the price that would be received by a seller for an asset ...

[Asia Economy Reporter Park Jihwan] As the International Financial Reporting Standards (IFRS) prepare accounting standards for merger transactions between entities under common control, a survey has ...

Realty Income (O) has once again caught investors’ attention, but not because of any headline-grabbing event or dramatic ...

The National Taxpayers Union Foundation issued a report Friday saying that federal credit programs are costing taxpayers tens of billions of dollars more than estimated because the federal government ...

The Financial Accounting Standards Board is giving banks and other financial institutions some leeway in applying the new credit losses standard by offering them an option to measure some kinds of ...

Using the 2 Stage Free Cash Flow to Equity, General Dynamics fair value estimate is US$382 With US$323 share price, General Dynamics appears to be trading close to its estimated fair value Our fair ...

Comerica is saying that it will adopt the fair value method of accounting for stock options in the third quarter. The Detroit-based financial services firm estimates that the adoption will reduce full ...

Companies often invest in the securities of other companies. Sometimes, the intent is to gain significant influence over the investee, while at other times the investment is simply a way to earn money ...