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The FASB in the U.S. does not allow upward revaluation of fixed assets to reflect fair market values although it is compulsory to account for impairment costs in fixed assets (downward revaluation of fixed assets) as per FASB Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets.
Common terms for the value of an asset or liability are market value, fair value, and intrinsic value.The meanings of these terms differ. For instance, when an analyst believes a stock's intrinsic value is greater (or less) than its market price, an analyst makes a "buy" (or "sell") recommendation.
Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction.
And one way to find undervalued stocks is by looking at their price-to-book ratios. If a stock is trading at or below its book value-- its total assets minus its liabilities -- that can mean that ...
One interesting way to find undervalued stocks is by finding those that do not proportionally increase in price for a given increase in earnings per share (EPS) estimate. To create this list, we ...
By caving into pressure from Wall Street, the Financial Accounting Standards Board (FASB) just single-handedly added at least 20 percent to the value of major banks burdened with formerly toxic waste.
In accounting, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. The derivation takes into account such objective factors as the costs associated with production or replacement, market conditions and matters of supply and demand.
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