However, fair value hierarchy is the official term for this classification method. The fair value of level 1 assets must be the quoted prices on the measurement date.

There are several areas of concern in applying Topic 820 for determining cryptoasset fair value. Reporting entities need to apply judgment when determining the fair value hierarchy level and in ...

The fair value option should allow companies to focus more on electing and complying with the fair value option guidance, rather than on designating and documenting transactions to comply with the ...

The price/fair value ratio for stocks helps investors determine whether a stock is trading at, below, or above its fair value estimate, as determined by Morningstar's equity analysts. For stocks ...

U.S. rule-makers are mulling an expansion of fair-value accounting to land and buildings held for investment, a change that could reshape the balance sheets of hundreds of real estate companies.

We maintain our $300 per share fair value estimate and wide moat rating for NXP Semiconductors, along with maintaining our ratings across the rest of our US and European analog/mixed-signal ...