The recent Silicon Valley Bank debacle and the ensuing financial crisis have spotlighted the role of accounting practices in exacerbating market turmoil. Backed by research, we assert that one ...

Determining the cost or valuation of inventory held in a company is an important management task. Inventory often represents a large portion of total assets on the balance sheet and the method used to ...

IMGCAP(1)]Accounting professionals and their clients encounter many different circumstances that may generate the need for an appraisal of a business or part of a business. • Adding or removing ...

Changes in the way derivative valuations are determined and accounted for has led to an expansion in the Treasurer’s roles and responsibilities. With ninety-four percent of the world’s largest ...

Inventory management is an important aspect of every retail business. To maximize profits, companies need the right amount of inventory items at all times. Inventory count determines both inventory ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...

Intangible assets are increasingly critical to corporate value, yet current accounting standards make it difficult to capture them in financial statements. This information gap can affect valuations ...

Learn how adjusted book value measures a company's fair market valuation by adjusting liabilities and assets. Ideal for assessing distressed firms with tangible assets.

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 ...

Getting your Trinity Audio player ready... Mark T. Osler Gary Miller, SDR Ventures. Many sellers of privately owned businesses overvalue their companies. This mistake is a major reason why businesses ...

Learn how mastering accounting aids investors in asset valuation, credit analysis, and risk assessment, leading to more informed and profitable investment decisions.