Procedural guidelines for fairness opinions exposure draft [electronic resource]
Language: English Series: International Valuation Standards Council Exposure Drafts ; March 2012Publication details: London IVSC 2012Subject(s): Online resources:| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 155199-2001 |
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.