(L-R) Partner Noam Hirschberger, Managing Director Shalini Chandran, and Partner Helen Rexwinkel.
(L-R) Partner Noam Hirschberger, Managing Director Shalini Chandran, and Partner Helen Rexwinkel.
When secondary market transactions should and should not influence reported FV
Published: Oct 15, 2026

PKF O'Connor Davies examines the role of secondary transaction prices in fair value assessments, focusing on timing, comparability, and transaction conditions.