Standards of Value: Theory and Applications (Wiley Finance)

Fishman, Jay E.

ISBN 10: 1118138538 / ISBN 13: 9781118138533

Editore: Wiley, 2013

Item in good condition and has highlighting/writing on text. Used texts may not contain supplemental items such as CDs, info-trac etc. Codice articolo 00082432413

Riassunto:

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."

Informazioni sull?autore:

JAY E. FISHMAN, FASA, is coauthor or contributing author of seven professional books. He is a managing director of Financial Research Associates, a regional business valuation and forensic accounting firm. He has conducted hundreds of business valuations and has qualified as an expert witness and provided testimony in several federal and state courts.

SHANNON P. PRATT is one of the most successful and respected authors in the field of business valuations. He has written many industry standard texts. Over a distinguished career spanning more than four decades, he has performed valuation engagements for M&As, ESOPs, and numerous other purposes. Dr. Pratt is CEO of Shannon Pratt Valuations, a business valuation firm located in Portland, Oregon.

WILLIAM J. MORRISON, CPA, ABV, CFF, is a partner at WithumSmith+Brown, a regional mid-Atlantic CPA firm, and is frequently appointed by the courts as a valuation expert. He has published articles on forensic accounting and valuation. He is a former FBI agent and has conducted thousands of forensic accounting investigations and business valuations of closely held companies.

Dati bibliografici

Titolo: Standards of Value: Theory and Applications ...
Casa editrice: Wiley
Data di pubblicazione: 2013
Legatura: Rilegato
Condizione: Good
Edizione: seconda edizione