15 Oct
Application of ASU 2017-11 to financial instruments with down-round protection can be complex »
Adopting Accounting Standards Update (“ASU”) 2017-11 can often result in favorable accounting treatment for financial instruments with down-round protection (also known as “full-ratche
01 Aug
Down-round protection no longer causes liability classification of financial instruments »
In July 2017, the Financial Accounting Standards Board (“FASB”) finalized Accounting Standards Update (“ASU”) 2017-11.
25 Mar
Main differences between “fair market value” and “fair value” in valuation »
My prior blog post listed some of the different definitions of “fair market value” and “fair value” often used in valuations.
20 Feb
“Fair market value” versus “fair value” in valuation »
I’m often asked when to use “fair market value” versus “fair value” in a valuation.
24 Jan
Income/Expense Changes Related to the Fair Value Option »
Companies that have elected the fair value option will soon be able to record a portion of the change in fair value in other comprehensive income (“OCI”), rather than net income.
