Appraisal Rights

JANUARY 27, 2020

In reviewing current “hot topics” in M&A, law firm Sullivan and Cromwell writes this about the current state of appraisal, given the continued developments from multiple major appraisal cases in the past couple years: “Post-Aruba Appraisal Landscape: Following the Delaware Supreme Court’s decision in Verition Partners Master Fund Ltd.

Appraisal 40

Appraisal Marketability 40

Audit Board

JUNE 7, 2022

One of the topics on everyone’s mind was the aftermath of the Enron financial reporting fraud scandal, which had broken the previous fall. ” Cynthia Cooper eventually became a friend of mine, and she even authored the foreword to my first book, Lessons Learned on the Audit Trail.

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IBG Business

APRIL 4, 2023

While his trucking company was always his first love, Howard had a variety of business interests, including farms in Missouri, a heavy equipment dealership in Kansas, and a gypsum mine in Utah. Howard’s aversion to the minutiae of business ownership reared its head after he decided to sell his mining operation.

Start-ups 52

Start-ups Finance Marketability 52

Reynolds Holding

SEPTEMBER 20, 2023

Firms will likely conclude that they can omit at least some of the environmental topical standards (such as those covering pollution and impact on biodiversity from their activities), although most firms will likely report on the climate change standards. Locate an external assurance provider.

Equity 45

Equity Private Equity Firm Finance Start-ups 45

Reynolds Holding

MAY 16, 2023

Summary of Task Force Actions to Date DESCRIPTION [2] Brazilian mining company Vale S.A’s Brumadinho dam, constructed to hold potentially toxic byproducts from the company’s mining operations, collapsed in January 2019. DESCRIPTION [5] In September 2022, the SEC announced a settlement with Compass Minerals International, Inc.,

Start-ups 45

Start-ups Compliance Finance Marketability 45

IVSC

JANUARY 26, 2022

This interaction is like a compass that helps guide me and our organization on the topics and issues that are important and where the profession is heading. I also connect on a regular basis with my counterparts at compeer organizations often regarding common interests and opportunities for joint partnerships to further the profession.

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Appraisal Business Valuation Technology Intangible Assets 246

Audit Board

APRIL 7, 2022

One of the things that we’ve seen as we’ve explored that topic within my team is that you may start off thinking, ‘We have a risk that we’re not complying with regulations and what do we do about it?’ I think that’s emerging in most organizations, including mine. KRIs: Challenges and Opportunities.

Start-ups 98

Start-ups Compliance Banking Technology 98

Reynolds Holding

JUNE 22, 2022

The RFIA would clarify that digital assets received in exchange for mining or staking activities would not be taxed upon receipt (as traditionally proposed by the IRS), but would instead be taxable only upon a disposition.

Banking 45

Banking Treasury Finance Marketability 45

Audit Board

JUNE 3, 2022

ESG is a hot topic and the top ESG issues in 2022 include the following four categories: . #1: Climate issues pervade corporate operations, from the sustainability of production choices and mining of raw materials to companies’ investments. Top Four ESG Issues in 2022 . 1: Climate Change and Sustainability .

Compliance 98

Compliance Start-ups Equity Finance 98

ThomsonReuters

JANUARY 28, 2021

This blog post highlights certain changes in SEC reporting and disclosure across several key topics, along with practical takeaways. In November 2020, the SEC’s Division of Corporation Finance released CF Disclosure Guidance: Topic No. SEC reporting and disclosure impacted by some key 2020 focus areas.

Corporate Finance 72

Corporate Finance Accounting Firms Finance Marketability 72

Appraiser Newsroom

JULY 5, 2022

Kainen has taught Continuing Legal Education programs throughout the US and abroad on various aspects of family law, motion practice, evidence, and law practice management, as well as diverse topics in criminal law, jury trials, and voir dire. Matt Kaufman , ASA, is Principal of Spearhead Valuation Group.

Appraisal 40

Appraisal Business Valuation Finance Market Risk 40

Musings on Markets

DECEMBER 21, 2022

In a world where specialization is the norm, this does put me at a bit of a disadvantage, since there are many who know a great deal more about almost any topic that I choose to talk about, but I do think that it gives me a big-picture perspective that helps me find answers.

Corporate Finance 89

Corporate Finance Finance Start-ups Marketability 89

Reynolds Holding

NOVEMBER 28, 2022

Policy discourse on this topic has centered around which – rather than whether – financial regulators should be in charge of crypto trading. China’s top regulators ban crypto trading and mining, sending bitcoin tumbling. New York Times , November 20, 2022. [21] 23] John, A., Shen, S., & Wilson, T. Reuters.com. more) 138 S.

Finance 145

Finance Banking Marketability Treasury 145

Musings on Markets

JANUARY 28, 2024

That said, and notwithstanding decades of research and debate on the topic, there are still wide differences in how risk is defined and measured. Risk Measures There is almost no conversation or discussion that you can have about business or investing, where risk is not a part of that discussion. What is risk?

Risk Premium 93

Risk Premium Beta Start-ups Equity 93

Musings on Markets

DECEMBER 15, 2021

Second, I learned there is some learning that is better delivered online, than in a physical setting, and I believe that there are some topics that I will continue to deliver online, even after this virus passes on. After all, every teacher is a repressed actor, and actors draw their energy from their audiences, and I have been missing mine!

Corporate Finance 56

Corporate Finance Finance Start-ups Technology 56

Audit Board

AUGUST 29, 2023

Process Mining Both data analytics and process mining involve the analysis of data, but the latter is a particular application to business processes. While data analytics can help you find the needle in the haystack, process mining will help you find how the needle got there in the first place. Process mining technologies (e.g.,

Technology 52

Technology Start-ups Compliance Finance 52

Appraiser Newsroom

JULY 9, 2023

He is also a nationally recognized presenter and author on these topics. Mr. Johnson is a board member of the Corporate Finance Certificate Program at Texas A&M University and has been published on a wide range of valuation topics in several accounting, business, finance and valuation publications and bar journals.

Intangible Assets 40

Intangible Assets Business Valuation Appraisal Finance 40

Audit Board

SEPTEMBER 7, 2023

Providing management with relevant insight and trends on ESG topics. Internal audit should be the canary in the coal mine, performing readiness assessments and ESG report audits and establishing baselines for controls — even before limited assurance requirements come into play. Managing and monitoring issues and ensuring follow-up.

Compliance 52

Compliance Start-ups Specific Risk Marketability 52

Simply Treasury

FEBRUARY 24, 2020

Bank for International Settlements) has just published a rather voluminous report with the Bank of France on this topic. We could stop fossil fuels earlier, close coal mines, ride better and less with less CO2 emissions or change our climate footprint. Central banks and coloured swans. The BIS (i.e.

Banking 52

Banking Treasury Finance Marketability 52

Musings on Markets

SEPTEMBER 14, 2021

In the year since, I have heard from many on the topic, and while there are some who agreed with me on the internal inconsistencies in its arguments, there were quite a few who disagreed with me.

Start-ups 99

Start-ups Marketability Firm Value 99

Reynolds Holding

APRIL 6, 2023

Research studies by the World Resources Institute (WRI) and the CDP Water Impact Index rank industrial sectors such as Mining, Chemicals, Fossil Fuels, Food and Beverages, Apparel, and Manufacturing among those at the highest risk of water insecurity.

Technology 59

Technology 59

Brian DeChesare

AUGUST 10, 2022

Oil & gas may also be grouped with mining , power/utilities , or renewable energy , but these sectors are all quite different in practice. For example, Morgan Stanley has an “Energy” group that includes oil & gas, while Goldman Sachs and BofA both put it in “Natural Resources.”. Recruiting into Oil & Gas Investment Banking.

Banking 82

Banking EBITDA Dividends Equity 82

ThomsonReuters

FEBRUARY 9, 2022

A colleague of mine recently posted a Thomson Reuters tax blog on the topic of COVID-19 vaccine mandates in all 50 states – more specifically, the vaccine mandates (if any), worker refusal for the vaccine, and unemployment benefits. Employers can additionally have COVID-19 vaccine requirements as a condition of employment.

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Start-ups 110

Brian DeChesare

APRIL 19, 2023

Metals & mining investment banking used to be a “sleepy” group. The two industries have a lot in common, but in the current cycle, different forces are driving mining – such as the demand created by renewable energy, electric vehicles (EVs), and the promised “energy transition.”

Banking 52

Banking Start-ups Private Equity Firm Equity 52

Reynolds Holding

OCTOBER 5, 2022

Aspects of the decision in Goldstein suggest this is a topic that the court may be interested in exploring more in the future. The decision in Rio Tinto concerned scheme liability claims made by the SEC against mining company Rio Tinto and its former CEO and CFO under Rule 10b-5(a) and (c) and Section 17(a)(1) and (3) of the Securities Act.

Start-ups 72

Start-ups Marketability Equity Compliance 72

Musings on Markets

JULY 22, 2021

The Prospectus To get the assessment of the company started, I began by looking at Zomato's prospectus and all of the concerns I noted about excessive and distracting disclosure that I laid out in last week's post on the topic, came rushing back to me.

Marketability 86

Marketability Start-ups Equity Price to Book 86

ThomsonReuters

OCTOBER 11, 2023

Goldsmid reiterated his aviation-related analogy when it comes to the topic of payroll compliance. It’s a data mining problem that A.I. When the topic turned to laws regulating A.I., has helped to level the playing field for more businesses looking to expand by assisting with more copiloted payroll decisions.

Compliance 116

Compliance Technology Marketability 116

Reynolds Holding

MARCH 31, 2022

Research studies by the WRI and the CDP Water Impact Index rank industrial sectors such as mining, chemicals, fossil fuels, food and beverages, apparel, and manufacturing, among those at the highest risk of water insecurity. ISS ESG’s Norm-Based Research (NBR) has identified 305 publicly held issuers involved in water-related controversies.

Technology 59

Technology Finance Marketability 59

Reynolds Holding

MAY 25, 2022

The SEC’s Division of Corporate Finance first issued Guidance Topic No. The SEC staff provided a detailed list of Covid-related topics for issuers to consider in drafting subsequent disclosures. Several months later, the SEC issued a second round of guidance: Topic 9A. 9 on March 25, 2020. Canaan, Inc. in April of 2021.

Compliance 53

Compliance Start-ups Marketability Corporate Finance 53

Reynolds Holding

MARCH 27, 2023

June 15, 2022): In at least one action, investors challenged corporate commitments on ESG- related topics. 2, 2022), investors filed a putative class action alleging that Turquoise Hill, a majority- owned subsidiary of Rio Tinto, made false statements and omissions concerning the schedule and budget of a mining project.

Technology 59

Technology Start-ups Compliance Finance 59

Reynolds Holding

JUNE 26, 2022

States such as Wyoming and Texas were taking the lead in providing crypto providers with a welcome mat, in some instances enabling crypto mining. Cutting the other way from these regulatory moves were the efforts of many states: 33 had enacted or had pending legislation by year-end 2021 to enable crypto transactions. Paradoxically, S.

Banking 72

Banking Compliance Technology Treasury 72

Reynolds Holding

FEBRUARY 9, 2023

In this article, we examine the key ESG topics impacting businesses in the second half of 2022, which included the green energy transition, the performance of ESG funds, the role of ESG matters in disputes and the ongoing development of the ESG legislative and regulatory landscape in the U.K., and Europe. In December 2022, the U.K.

Finance 49

Finance Marketability Start-ups Equity 49