Tag: valuation

This is the seventh in a series of articles examining the creation of the Financial Reporting and Audit Task Force along with a Center for Risk and Quantitative Analysis. Today’s article examines new approaches instituted by the Enforcement Division following …

The SEC’s New Financial Fraud Task Force: Part VII, Risk Analysis and Big Data Read More »

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The SEC brought its first case centered on FAS 157, Fair Value Measurements. The provision requires expanded disclosures about fair value measurements. Essentially, it directs that assets be fair valued based on what is called an “exit price,” that is, …

SEC Files Settled Asset Valuation Action Read More »

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