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 ...

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 ...

Statutory fair value appraisal proceedings in New York come in two flavors. First, there’s the buy-out appraisal under Business Corporation Law § 1118 triggered by a minority shareholder’s petition ...

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 ...

While fourth-quarter earnings have been weak, the picture could have been a lot worse. Against this backdrop, for the first time since the start of 2022, following fourth-quarter earnings Morningstar ...

Alibaba has shifted from deep value to fair value, with strong core operations but increased competition and margin pressure. Taobao and Tmall remain BABA's profit engines, yet their margins have ...

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 ...