Learn about factors that private credit providers and investors should consider when estimating fair value.
Advertisement
Topics
Fair Value Measurement
New standard addresses investments, specialist matters
A new standard issued by the AICPA Auditing Standards Board provides guidance on auditing the fair value of financial instruments, with a focus on the use of pricing services. The ASB also modernized its standards related to the use of specialists by management and auditors.
Features
FROM THIS MONTH'S ISSUE
Drafting an AI policy that actually works
As AI use accelerates, many firms are discovering their policies haven’t kept pace. This article breaks down what CPAs and finance leaders should consider when drafting an AI policy that’s practical, flexible, and fit for real world use.
