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 ...

When Bitcoin debuted in 2009, its price was one-tenth of a cent. Now, a single Bitcoin costs close to $69,000. During its time on the market, the price has repeatedly risen or fallen by thousands of ...

Strategy—formerly known as MicroStrategy—is the original Bitcoin treasury company. Michael Saylor famously announced that the company’s primary mission was to buy and hold bitcoin. Since then, several ...

Digital assets, which include cryptocurrencies, stablecoins, non-fungible tokens, and tokenized securities, are now used in business transactions, investment portfolios, and capital formation. Unlike ...

On 4 February 2025, Martin J handed down judgment in Glendina Pty Limited & Ors v NKWE Platinum Ltd (2025) SC (Bda) 15 Civ. It is the first “fair value” appraisal claim on a merger or amalgamation ...

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 ...

Amid another solid quarter of earnings results, Morningstar analysts have been bumping up their fair value estimates of a wide range of stocks. The names with the largest fair value increases were ...

Alibaba has shifted from deep value to fair value, with strong core operations but increased competition and margin pressure. Taobao and Tmall remain BABA's profit engines, yet their margins have ...

Amid an earnings season marked by market and economic uncertainty, stocks have seen fewer fair value estimate increases on average than in previous quarters. Even so, some stocks saw their estimates ...