The subjective nature of fair value measurements makes them a challenge for auditors. These tips—and a new framework for use by valuation professionals—can make the job easier. New guidance aims for ...

In every modern economy, there are three markets that shape national development, investment flows, and wealth creation. These are the property market, the capital market, and the financial market.

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

Valuation refers to the process of determining the current worth of an asset or a company. It can be used to determine the fair market value of various items, from financial instruments like stocks ...

Financial derivatives have greatly enhanced the range of tools available for managing financial risks. Currently, derivatives are widely used to mitigate and reallocate the financial risk related to ...