The spring 2021 issue of the journal of the Organismo Italiano di Valutazione (OIV), the valuation standards-setter in Italy, contains the following articles:

• “Cross-Border DCF Valuation in a Nutshell” (Andreas Schueler);
• “Level 3 Reporting Quality: Trend Analysis of Derivative Instruments’ Restatements” (Joel M. DiCicco, Richard S. Gendler, Uliana Filatova, and Teodora Minkova); and
• “Business Valuation and Fundamental Analysis” (Mauro Bini).

To download the journal, click here.