Fair value accounting is a financial reporting approach, also known as the "mark-to-market" accounting practice, under generally accepted accounting principles (GAAP). Using fair value accounting, ...

It has been almost two years since the financial crisis began, and debate about fair value accounting has only intensified. The banks and others contend that fair value accounting is responsible for ...

The accounting value or "book value" of your company's assets – or even the company itself – probably differs from the market value, and the difference may be significant. The distinction between the ...

Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. David is comprehensively experienced in many facets of financial and legal ...