…value – “the price in an orderly transaction between market particpants to sell the asset or transfer the liability….” The intention of FASB is theoretically good – to increase transparency…

…not at their full market value but, on average, at half of it (the value of the bonds I own minus my share of the extra taxes to pay for…

…its face value. The fact that instruments with the same risk of default have different values is another reason that instruments of a range of value have the same ratings….

…meant that the value of the bond at the end of the term no longer appears as an asset, the CDS means that scheduled interest payments no longer appear as…

…an economic value standard to measure the capital of financial institutions. This bill will require SEC to implement a rule to suspend the application of fair value accounting standards to…

…the bankruptcy laws is more tangential, but let’s again explain this slowly. Mortgage-backed securities are, well, backed by mortgages. Their value depends directly on those payments. If it becomes easier…

op-ed by reader coberly A MODEST NOTE on the use of Present Value in Social Security propaganda I should begin by saying that I have nothing against the use of…

…on the old form; and (b) The value of the assets on the valuation date plus the present value of revenue from taxation of future accrued benefit obligations payable on…

HALLOWEEN hits a new high tonight. Still, fewer people are planning on celebrating Halloween in 2007, according to the National Retail Federation survey. Around 59 percent will celebrate Halloween this…

…economists who understand the concepts of “arm’s-length pricing” and “fair market value” as they apply to the valuation of intangible assets. Which brings me to crediting the Bush Administration and…