Companies often hold investments on their balance sheets, and for accounting purposes, these investments fall into different categories. One category includes what are known as available-for-sale ...

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 ...

THE budget presentation is always an event to look forward to. Not that we are fascinated by the famous briefcase photograph. Neither are we excited about the budget proposals but of late the budget ...

Question: Why and when does Morningstar change fair value estimates for stocks? Answer: There are many reasons Morningstar equity analysts might make a change to our fair value estimates. Many times ...

Although we didn’t anticipate any material change to our $91 fair value estimate for no-moat Wayfair after incorporating third-quarter results and an updated fourth-quarter outlook, we are reducing ...

The current economic environment of rising interest rates is hurting the financial performance of companies holding debt security investments as financial assets. Financial asset values decrease when ...

* 9-MONTH TURNOVER BEFORE BIOLOGICAL FAIR VALUE ADJUSTMENTS $16,585 MILLION VERSUS $16,285 MILLION Source text for Eikon: Further company coverage: 31,228 people played the daily Crossword recently.

* FY REVENUE AFTER BIOLOGICAL FAIR VALUE ADJUSTMENTS RMB1.42 BILLION VERSUS RMB1.13 BILLION Source text for Eikon: Further company coverage: ...