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Start Over Descriptor "DISCOUNTED cash flow" Topic going concern Publication Year Range Last 50 years Publication Type Periodicals

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1 results on '"DISCOUNTED cash flow"'

1. Young Lawyer Focus: Determining Insolvency and the Balance Sheet Test.

Author

Baliban, Jeffrey L.

Subjects
*BANKRUPTCY, *FINANCIAL statements, *FRAUDULENT conveyances, *LIQUIDATION
Abstract

The article examines Section 548 of the U.S. Bankruptcy Code which helps trustees avoid fraudulent asset transfers, highlighting the balance sheet test. It provides a background of the fraudulent transfer law which originated from the Statute of Elizabeth in 1571. It explores fraudulent transfers of assets as well as several insolvency tests. Other topics include liquidation value, return on assets, and discount rates.

Published
2014

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