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 ...

To adopt FASB Statement no. 159, companies must comply with the requirements of Statement no. 157, Fair Value Measurements . Companies and their auditors must consider whether the use of fair value ...

Strategy Bitcoin valuation is under scrutiny after the company reported a $3.9 billion unrealized fair value gain in Q3 2025.

Morgan Stanley Direct Lending Fund is rated a Buy due to its discounted valuation, high yield & risk-reward profile. Learn ...

Amid a stock market rally and solid first-quarter earnings results, Morningstar analysts have been bumping up their fair value estimates. The stocks that saw the largest fair value increases were ...

As electric vehicle adoption slows in the U.S., GM announced a $1.6 billion write down related to its EV investments.

Amid a stock market rally and strong fourth-quarter earnings, Morningstar analysts have been raising the fair value estimates of the companies they cover at the highest rate in two years. The stocks ...