I recently was introduced to a unique stock-market valuation model whose approach is unlike any of the others whose status I regularly report in this monthly column. Unfortunately for the bulls, its ...

In modern industry, where machinery often represents the largest share of capital investment, understanding the real economic ...

STATEMENT ON AUDITING STANDARDS (SAS) NO. 101, Auditing Fair Value Measurements and Disclosures, gives auditors guidance on understanding how an entity’s management calculates fair value and on ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...