On December 3, 2020, the Securities and Exchange Commission (SEC) adopted new rule 2a-5 ("Rule 2a-5") under the Investment Company Act of 1940, as amended ("1940 Act") addressing valuation practices ...

Appraising a property being acquired through eminent domain involves a number of unique valuation rules, including highest and best use, larger parcel, date of value, and unique evidentiary ...

The volatility experienced by financial markets in 2020 demonstrated how firms’ approaches to valuation needed to be re-assessed, as many firms struggled to complete asset pricing within time ...

With little clarity on how valuations would be conducted, the Angel tax introduced by the Finance Act of 2023 seems to be a case of putting the cart before the horse. The move seeks to impose ...

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This article was written by Brad Foster, Regulatory & Accounting Products and Reference Data at Bloomberg and Scott Coulter from Bloomberg’s Regulatory & Accounting Products group. What’s in a price?