Held

Seventeen-year-old Chloe’s summer vacation in Greece comes to an abrupt end when she is suddenly bound, gagged and whisked away to an unidentified location. Waking up from a drug-induced sleep, she finds herself in a squalid warehouse. Chloe can only imagine the worst. After several days of total isolation and utter despair, Chloe faces a new threat when her kidnapper appears, but she also feels a sense of relief. His revelation that she is being held as ransom for a prisoner exchange, however, does little to allay her fears. The weeks pass and, haunted by terrifying dreams and with only her thoughts to keep her company, Chloe fights to remain calm in an impossible situation. At least her kidnapper, although cold and distant, visits frequently, often bringing gifts. Before long, Chloe begins to have feelings for him that take her by surprise. Though still fearing for her safety, she now fantasizes about a life together. And is it her imagination, or does her captor share those feelings? Even when she is finally released, Chloe vows to protect her captor at any cost. This powerful psychological thriller, written by renowned novelist Edeet Ravel, leaves readers wondering at every suspenseful turn: Is Chloe experiencing Stockholm syndrome?

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.

Playbook

Gold! Rock City, a small isolated town located near timberline, has a gold mine. Crystolians from the planet Argos need gold. Recent college graduate, Derek Lang, is fired by his gold-lusting boss, Captain De Prive, who then schemes how he can take over Rock City's mine. Derek, angry with De Prive and also bitter because God did not save his wife's life, returns to Rock City. When he learns his town has decided to loan gold to aliens, he shows hostility toward Laird, the Crystolian leader, and his son, Raynor, who commands the spaceships that brought their miners. Raynor earns his trust and friendship while they prospect to locate a site for an Argos mine. A trip to Argos restores Derek's faith in God. During his three years there, De Prive, along with his corrupt friends, amass enough money to pull off De Prive's scheme. Their loan paid, Crystolians, who touch down to visit, find strangers mining, and the townspeople gone, including Derek, his wife, Angelina, and their son, Robin. Where are they? From the author of Lives Intertwined.