Companies often hold investments on their balance sheets, and for accounting purposes, these investments fall into different categories. One category includes what are known as available-for-sale ...

Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

To adopt FASB Statement no. 159, companies must comply with the requirements of Statement no. 157, Fair Value Measurements . Companies and their auditors must consider whether the use of fair value ...

Question: Why and when does Morningstar change fair value estimates for stocks? Answer: There are many reasons Morningstar equity analysts might make a change to our fair value estimates. Many times ...