Standards of Value (eBook)

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 edition

* Includes 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
standards

* Shows 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 perspective

* Addresses 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."