THE VALUE MEASUREMENT AND REPORTING Collaborative (VMRC) is a global effort intended to help boards of directors, senior management, investors and other stakeholders make better strategic decisions ...

Roman Z. Matatov is with PKF O’Connor Davies, serving as a CFO for private business clients, and has a valuation and forensics background. In this four-part series of articles, I invite you to explore ...

The Financial Accounting Standards Board has set a new standard that establishes a long-needed framework on fair value measurement and expands related information in financial reports - and the ...

In an exposure draft released today - which will be open for public comment until September 28 - the IASB conceded that its current guidance on fair-value measurement is incomplete insofar as "it ...

Value stream management involves people in the organization to examine workflows and other processes to ensure they are deriving the maximum value from their efforts while eliminating waste — of ...

Audits of fair value measurements (FVM) are challenging because the valuations are typically developed by management (or third-party valuation professionals retained by management) using significant ...

Editor's note: For more on the topics covered here, read a response by Nicholas Timmins. At the same time, spending on these innovative drugs and devices has increased dramatically. Between 1980 and ...