[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 ...

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 ...

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 ...

Many companies, large and small, offer a broad range of products and services to their customers. Often these product and service sales are negotiated at the same time with a single customer, ...

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 ...

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 ...

Statutory fair value appraisal proceedings in New York come in two flavors. First, there’s the buy-out appraisal under Business Corporation Law § 1118 triggered by a minority shareholder’s petition ...

The projected fair value for TriNet Group is US$62.32 based on 2 Stage Free Cash Flow to Equity TriNet Group's US$66.02 share price indicates it is trading at similar levels as its fair value estimate ...