Language Switcher Module

ESOP Valuation – Smoothing Versus Volatility

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  "post_summary": "<p>Over the past twelve to eighteen months, we have heard considerable discussion about how the economic downturn has affected valuations of private companies. All of us who have 401ks understand the volatility of public company valuations. Private company values have been affected similarly. However, some valuation professionals have instituted the “smoothing” method to lessen the market volatility on business valuations.</p> \n",
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Financial Accounting Valuation – The Effect of FASB 157 and 141r

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  "post_summary": "<p>I recently wrote about one of the most dramatic changes since the inception of the fair value concept for financial reporting imposed by Statement of Financial Accounting Standards No. 157 (“FAS 157”). Nearly a year since the Financial Accounting Standards Board (“FASB”) issued Statement No. 157, accounting standards have been codified and the nomenclature used when referring to FASB statements has changed. FASB Statement No. 157 is now encompassed in Accounting Standards Codification (“ASC”) 820.</p> \n",
  "title": "Financial Accounting Valuation – The Effect of FASB 157 and 141r",
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    "Hide Date"
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