The private equity (PE) market (including venture capital, buy-out, mezzanine and similar longer-term, illiquid investments) has expanded exponentially over the past 10 years. U.S. GAAP requires ...

In my work, I encounter complex equity structures across a range of scenarios and companies, but the most common is stock-based compensation for start-up companies. Whether you're an auditor or a CFO, ...

The case clarifies that reducing shareholding below the threshold mandates discontinuation of the equity method. The retained stake must be remeasured at fair value under Ind AS ...

Amid another solid quarter of earnings results, Morningstar analysts have been bumping up their fair value estimates of a wide range of stocks. The names with the largest fair value increases were ...

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 ...

When management equity holders leave a private equity-backed company on good terms, if their equity is subject to repurchase, such equity holders typically sell their equity back to the company at ...

Amid a stock market rally and strong fourth-quarter earnings, Morningstar analysts have been raising the fair value estimates of the companies they cover at the highest rate in two years. The stocks ...