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FASB releases report on business combinations issues and presents concepts for present value measures

At its August 21, 1996 meeting, the Financial Accounting Standards Board (FASB) decided to add to its technical agenda a project on accounting for business combinations. The objective of the project ...

Admissibility of the business appraiser's testimony: Disqualification can leave the client empty-handed

Michele Miles wears two hats: She is a commercial trial lawyer with Becker & Poliakoff, P.A., with whom she has been associated since 1984, and is also a director of the Institute of Business Appr ...

1997 annual AIMR conference addresses key accounting changes

Two presentations relating to U.S. accounting standards were of particular interest at the Association for Investment Management and Research ( AIMR ) annual conference held May 11-14 in New Orleans ...

'Book Value' by 'General Accounting Principles' Does Not Necessarily Mean GAAP

Defendant, Oliver Trittler Jr., is the personal representative of an estate.

No 'Accountancy' Approach; Court Upholds Arbitration

Gregory J. Grambow, former president of Associated Dental Services Inc., (ADS Inc.), had 20% stock interest in ADS Inc.

Lake Cable and Buhrow v. Trittler

At issue is whether the term "book value" was erroneously interpreted, resulting in a calculation of a substantially insufficient value, in corporate stock restriction agreement.

Gregory J. Grambow v. Associated Dental Services

At issue is whether the determination of the value of Grambow's shares under a post-employment stock redemption plan is not subject to arbitration and, therefore, the arbitrators exceeded their authority when they determined the value of the shares.

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