Standards of Value 2e - Theory and Applications (Hardcover, 2nd Edition)

Expert direction on interpretation and application of standards of value

Written by Jay Fishman, Shannon Pratt, and William Morrison--three renowned valuation practitioners--"Standards of Value, Second Edition" discusses the interaction between valuation theory and its judicial and regulatory application. This insightful book addresses standards of value (SOV) as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, you will discover some of the intricacies of performing services in these venues.Features new case law in topics including personal good will and estate and gift tax, and updated to cover the new standards issued since the first editionIncludes an updated compendium discussing the standards of value by state, new case law covering divorce, personal goodwill, and estate and gift tax, and coverage of newly issues financial standardsShows how the Standard of Value sets the appraisal process in motion and includes the combination of a review of court cases with the valuator's perspectiveAddresses the codification of GAAP and updates SOV in individual states

Get "Standards of Value, Second Edition" and discover the underlying intricacies involved in determining "value."

General

Imprint:	John Wiley & Sons
Country of origin:	United States
Release date:	May 2013
First published:	2012
Authors:	J. E Fishman
Dimensions:	240 x 166 x 31mm (L x W x T)
Format:	Hardcover
Pages:	496
Edition:	2nd Edition
ISBN-13:	978-1-118-13853-3
Categories:	Books > Business & Economics > Finance & accounting > Accounting > General
LSN:	1-118-13853-8
Barcode:	9781118138533

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