P rofessors of the humanities make judgments about value. Art historians, literary scholars, musicologists, and classicists say to our students: These works are powerful, beautiful, surprising, ...

It’s true in personal transactions as well as in business deals: to place a value on something, begin with the number of people who show interest in buying it. By that yardstick, printing and ...

What’s the largest asset in your portfolio worth? If you’re a business owner, there’s a fair chance you don’t know. “Often for the business owner, their investment in their privately held company is ...

Sometimes the hunt for an item's origin and history is as simple as turning on the computer and entering a few search terms in Google. But it's rare when tracing antiques and collectibles is such ...

Leaders of six business associations have written a joint letter to the Securities and Exchange Commission complaining that recent guidance about the use of judgment in fair value accounting "has the ...

Aesthetic value and artistic judgment represent a rich intersection of philosophy, psychology, and the arts. These fields investigate how aesthetic qualities such as beauty, sublimity, and ...

Any challenge to an evaluation as to 'reasonabl'; financial provision is likely to be very difficult to sustain on appeal, says Joseph Goldsmith The Court of Appeal’s decision in Ilott v Mitson [2011] ...

In today’s increasingly knowledge-based economy, in which technology takes a more prominent role, many companies find they need access to intellectual property to survive. One thorny issue when ...

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