Accounting Standards Economics GAAP Valuation 
The Finance Weekly
APRIL 6, 2024
This measure is a direct product of fair value reporting, a principle insisting that assets be reported at their market value, which forms the bedrock of financial reporting standards under US GAAP. Determining Eligibility for Depreciation To accurately apply depreciation, it is essential to first determine which assets are eligible.
CFA Institute
DECEMBER 29, 2020
The explanatory power of the financial information reported to investors for market valuation has plummeted in recent decades.
Musings on Markets
JANUARY 9, 2021
To illustrate, consider a practice in valuation, where analysts are trained to add a small cap premium to discount rates for smaller companies, on the intuition that they are riskier than larger companies. It is very likely that these rules of thumb were developed from data and observation, but at a different point in time.
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