Valuation

The evolution of accounting clarity that was FASB 157 could take another leap with release of a proposal that would require greater disclosure related to ...

Most advisory firms won't be troubled by FAS 157, the mark-to-market standard that has been so much in the news of late. The issue jumps ...

By now you've heard about the Evergreen Investment Management case and the SEC's settlement with the Boston-based firm for more than $40 million. But perhaps ...

Satisfying the SEC when it comes to valuation begins with having policies and procedures that are consistent and take into account contingencies, but the job ...

Confidence doesn't exactly ooze from those charged with valuing bonds, especially the municipal variety, and the economic times are conspiring to make the task harder ...

The annual review this year at Sectoral Asset Management in Montreal took longer and was more detailed than usual. One reason: CEO/CCO Jerome Pfund tried ...

The Financial Accounting Standards Board responded to calls in Congress and on Wall Street to relax its mark-to-market rules. This week FASB, meeting in Philadelphia, ...

A fair valuation request form, courtesy of David Hunt, that lays out a good procedure to substantiate valuation of a security.

This speech from 2001 outlines SEC expectations for best execution and valuation, especially for fund advisers.