Held

Held

A breathtaking, ineffable new novel from the author of the international best sellers Fugitive Pieces and The Winter Vault—a story of love and loyalty across generations, at once sweeping and intimate 1917. On a battlefield near the River Escaut, John lies in the aftermath of a blast, unable to move or feel his legs. Struggling to focus his thoughts, he is lost to memory as the snow falls—a chance encounter in a pub by a railway, a hot bath with his lover on a winter night. 1920. John has returned from war to North Yorkshire, near a different river. He is alive but still not whole. Reunited with Helena, an artist, he reopens his photography business and tries to keep on living. But the past erupts insistently into the present, as ghosts begin to surface in his pictures: ghosts with messages he cannot understand. So begins a narrative that spans four generations of connections and consequences that ignite and reignite as the century unfolds. In radiant moments of desire, comprehension, longing, and transcendence, the sparks fly upward, working their transformations decades later. Held is affecting and intensely beautiful, full of mystery, wisdom, and compassion, a novel by a writer at the height of her powers.

Statutes Passed in the Parliaments Held in Ireland ...

Accounting and Valuation Guide: Valuation of Privately-Held-Company Equity Securities Issued as Compensation

This new Guide has been developed by AICPA staff and the Equity Securities Task Force and is the first in a series of 3 NEW AICPA Accounting Valuation Guides to be released. This long anticipated release reflects best practices developed over the previous decade. Since the issuance of FASB ASC 718 and 505-50 in 2004, valuing stock-based compensation ("cheap stock") has been a significant challenge for private companies. This New Guide has been designed to mitigate those challenges. It brings you practical guidance and illustrations related to accounting, disclosures and valuation of privately held company equity securities issued as compensation. This guide includes: Evaluating private and secondary market transactions — What should companies do when transaction activity doesn't match their estimates of value? Adjustments for control and marketability — How should companies think about the value of the enterprise for the purpose of valuing minority securities? When is it appropriate to apply a discount for lack of marketability, and how should the estimated discount be supported? Highly leveraged entities — How should companies incorporate the fair value of debt in the valuation of equity securities? What is the impact of leverage on the expected volatility of various securities? The relevance of ASC 820 (SFAS 157) to cheap stock issues Updated guidance and illustrations regarding the valuation of, and disclosures related to, privately held company equity securities issued as compensation This Guide also provides expanded and more robust valuation material to reflect advances in the theory and practice of valuation since 2004. This edition includes guidance from FASB ASC 718, 505-50, 820-10 and SSVS 1 which were all issued since the last AICPA guidance dedicated to this issue.