The institute has proposed a framework to bring clarity, consistency and transparency to the valuation of financial instruments such as mortgage-backed securities, credit default swaps, complex bonds ...

There's yet another hearing on "fair value" accounting today, this time in the House subcommittee on capital markets. But don't expect a suspension of the rule that requires to mark-to-market ...

The subjective nature of fair value measurements makes them a challenge for auditors. These tips—and a new framework for use by valuation professionals—can make the job easier. New guidance aims for ...

SIX is pleased to launch the Independent Valuation Service for financial instruments, which was co-created with Avaloq based on a strategic partnership. The initiative addresses international ...

It has been nearly four years since FASB began issuing its revised financial instruments guidance (see the sidebar, “Topic 326 Changes”). The guidance impacts all industries, not just financial ...