When a sale of substantially all corporate assets is approved by majority vote, shareholders on the losing side of the vote ...

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 ...

Companies often try to protect their assets from various risks in a process known as hedging. Think of hedging as being similar to buying auto insurance. When you're out driving your car, there is a ...

When Bitcoin debuted in 2009, its price was one-tenth of a cent. Now, a single Bitcoin costs close to $69,000. During its time on the market, the price has repeatedly risen or fallen by thousands of ...

A home’s fair market value is, essentially, the price that a buyer would pay a seller for it on the open market. Many factors go into determining fair market value, including location, size, age, ...

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 ...

Fair market value is the price a product or property would reasonably sell for on the open market when prospective buyers are acting in their own interest, are given enough time to complete the ...

On 4 February 2025, Martin J handed down judgment in Glendina Pty Limited & Ors v NKWE Platinum Ltd (2025) SC (Bda) 15 Civ. It is the first “fair value” appraisal claim on a merger or amalgamation ...

'DTZ Research believes that pricing in the London City office market has fallen below fair value, with investors now able to earn very attractive returns over the medium to long term. The finding is ...

The explosion of artificial intelligence has made it quite difficult to find high-growth stocks trading at fair value. Chip stocks provide an excellent example of this truth, but it’s widely ...