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Bitcoin Gains Financial Legitimacy as FASB Adopts Fair Value Accounting
The Financial Accounting Standards Board (FASB) has adopted Fair Value Accounting for Bitcoin. Companies holding Bitcoin will now report its value based on current market prices. The new rule may ...
Investopedia25d
Mark-to-Market Accounting vs. Historical Cost Accounting: What's the Difference?
The mark-to-market method of accounting records the current or market price of an asset or a liability on financial statements. It is also called fair value accounting because it determines the ...
Harvard Business School7y
Fair Value Accounting at Noble Group (A)
Sikochi, Siko, Suraj Srinivasan, and Quinn Pitcher. "Fair Value Accounting at Noble Group (A)." Harvard Business School Case 118-034, November 2017. (Revised August 2018.) ...
Differences for Barter Transactions Recognition Between IFRS and USGAAP
Understand the key differences between how the IFRS and the U.S. GAAP accounting systems recognize and record barter transactions with no cash instrument.
Harvard Business School6y
Fair Value Accounting Controversy at Noble Group (A) and (B)
Sikochi, Siko, and Suraj Srinivasan. "Fair Value Accounting Controversy at Noble Group (A) and (B)." Harvard Business School Teaching Note 118-063, January 2018. (Revised March 2018.) ...