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 ...

Today, the Financial Accounting Standards Board (FASB) announced new rules that will require companies to account for cryptocurrencies like Bitcoin at fair value. The rules are set to go into effect ...

The International Accounting Standards Board (IASB) on Wednesday published new resources to help stakeholders understand how its exposure draft on fair value measurement compares to the U.S.

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 ...

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

It is highly unlikely that the SEC will tell Congress that "mark-to-market" accounting should be suspended or scrapped when it finishes its 90-day study of the practice, according to industry ...

The Governmental Accounting Standards Board today published a post-implementation review report on GASB Statement No. 72, Fair Value Measurement and Application. Processing Content The report, issued ...

LONDON, May 12 (Reuters) - Two top accounting standard setters have agreed how assets held by banks should be priced at market rates, bringing a single global set of book-keeping rules a step closer.

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 ...

In recent years, the Grand Court of the Cayman Islands (the “Grand Court”) has heard a number of “appraisal cases”—cases in which shareholders who dissent against a proposed merger or acquisition ...

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 ...