Procedural guidelines for fairness opinions [electronic resource] exposure draft

Procedural guidelines for fairness opinions exposure draft [electronic resource] - London IVSC 2012 - International Valuation Standards Council Exposure Drafts March 2012 .

Introduction to exposure draft -- Questions for respondents -- Exposure draft: procedural guidelines for fairness opinions

A fairness opinion is an opinion on whether the financial terms of a proposed corporate transaction such as a takeover, merger or sale of part or all of a business are fair to the shareholders of the entity concerned. Providing an opinion of the fairness of a transaction from a financial perspective usually requires a valuation or valuation analysis, undertaken in accordance with the International Valuation Standards and other IVSC codes and guidance. Comments on this exposure draft are invited before 31 May 2012.


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