000			01339cad a22002175a 4500
001			L155199
008			120309s2012 xxk f 000 0 eng d
035			_a(Sirsi) u155199
041	0		_aeng
110	2		_aInternational Valuation Standards Council _95828
245	0	0	_aProcedural guidelines for fairness opinions _bexposure draft _h[electronic resource]
260			_aLondon _bIVSC _c2012
490	0	2	_aInternational Valuation Standards Council Exposure Drafts _vMarch 2012
505	2		_aIntroduction to exposure draft -- Questions for respondents -- Exposure draft: procedural guidelines for fairness opinions
520			_aA 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.
590			_aNTK KA
651		4	_aInternational
690			_aValuation _96273
856	4	0	_uhttps://www.ivsc.org/pubs/index.html _zView the exposure draft at www.ivsc.org
942			_n0
999			_c113389 _d113389