Financial Reporting Articles
of Interest
The following are recommended
articles that we have published in
recent newsletters. Each discusses
important issues in valuation.
A market-based measurement:
FASB redefines “fair value” - The Financial Accounting Standards
Board (FASB) is slowly changing the
way companies report some assets and
liabilities.
SFAS Nos. 141 and 142: Up
close and personal - For many industries, hard assets and
historic costs have become
antiquated metrics of financial
health. Instead, today’s analysts
and investors want more information
on intangible assets and market
values.
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