Standards of Value

Theory and Applications

Shannon P Pratt author William J Morrison author Jay E Fishman author

Format:Hardback

Publisher:John Wiley & Sons Inc

Published:17th May '13

Currently unavailable, and unfortunately no date known when it will be back

Standards of Value cover

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."

ISBN: 9781118138533

Dimensions: 236mm x 158mm x 38mm

Weight: 680g

496 pages

2nd edition