Fair market value is the appropriate standard of value in most business valuation assignments. But when valuing an asset for financial reporting purposes, fair value is generally used. Here’s an overview of what fair value is and how it differs from fair market value. Eyes on GAAP The terms “fair value” and “fair market value” are…

The ultimate indicator of how well a company and its management are performing is how much the company is worth in the marketplace. Any performance measurement or benchmarking system should include fair market value as one of its primary metrics. With public companies, it’s easy to monitor this metric by tracking share prices and market capitalizations on…

Shareholder disputes are common occurrences in today’s complex business world. These disputes can often be divisive, long-lasting and expensive. They can arise in almost any privately owned business, sometimes without warning. Here are come common types of lawsuits minority shareholders may file against controlling shareholders: Dissenters Rights Actions State law may give corporate shareholders the right to…